T.C. Memo. 1995-563
UNITED STATES TAX COURT
ROBIN F. AND ANNE F. JENKINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25085-93. Filed November 28, 1995.
Robin F. and Anne F. Jenkins, pro sese.
Lindsey D. Stellwagen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined the following
deficiencies in and additions to petitioners' Federal income taxes:
Additions to Tax
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(1)(A) 6653(b)(2) 6653(b)(1)(B) 6661
1984 $12,454 $6,347 -- * -- $3,114
1985 13,007 6,504 -- * -- 3,252
1986 22,442 -- $16,832 -- * 4,773
* 50 percent of the interest due on the deficiency.
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