T.C. Memo. 1995-484
UNITED STATES TAX COURT
BETTY J. SHACKELFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13183-93. Filed October 5, 1995.
Roderick L. MacKenzie, for petitioner.
Daniel J. Parent and Kathryn K. Vetter, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $40,012
in petitioner's 1989 Federal income tax. Respondent further
determined an accuracy-related penalty pursuant to section
6662(a)1 in the amount of $7,949.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable year in
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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