T.C. Memo. 1995-482
UNITED STATES TAX COURT
JEROME J. AND BEATRICE A. MACK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 30013-91. Filed October 4, 1995.
Jerome J. Mack, pro se.
Sherri L. Feuer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes and additions to tax for the
calendar years 1987 through 1989 as follows:
Additions to Tax
Sec. Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1) 6653(a)(1)(A) 6653(a)(1)(B) 6661 6662(a)
1987 $66,615 $3,444 -- $4,301 1 $16,654 --
1988 9,269 262 $512 -- -- 2,317 --
1989 4,885 1,227 -- -- -- -- $977
1 50 percent of the interest due on $66,615 for the taxable year 1987.
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