T.C. Memo. 1995-524
UNITED STATES TAX COURT
DOYLE A. KING, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
NEVAN Y. KING, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 26059-93, 26060-93. Filed November 6, 1995.
Petitioners filed no Federal tax returns for 1990 and
1991, and failed to produce books and records from
which their taxable income could be determined. Held:
respondent's application of Consumer Price Index (CPI)
to petitioners' 1989 return information to determine
their 1990 and 1991 income approved; Held, further,
respondent's revised application of CPI to petitioners'
1989 return figures for the purpose of asserting
increased deficiencies not approved; Held,
further, petitioners are liable for additions
to tax under secs. 6651(a)(1), I.R.C., and
6654, I.R.C.
Doyle A. King and Nevan Y. King, pro se.
Robert E. Cudlip, for respondent.
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