T.C. Memo. 1995-483
UNITED STATES TAX COURT
JOHN EDWARD KERRIGAN AND JOAN MARIE KERRIGAN, DECEASED,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE,
Respondent
Docket No. 11309-92. Filed October 4, 1995.
Jonathan David Robbins and Thomas M. McCartin, for
petitioners.
Michal Cline and Warren P. Simonsen, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency1 in
1We granted respondent's Motion for Leave to File an Amended
Answer asserting an increased deficiency. In the amended answer,
respondent contends that she incorrectly applied withholding
credits in determining the amount of petitioners' deficiency.
Disregarding the withholding credits, the adjustments in the
notice of deficiency should have resulted in a deficiency of
$51,678 for the taxable year 1985. Petitioners do not dispute
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011