T.C. Memo. 1995-509
UNITED STATES TAX COURT
MICHAEL K. WOLFE AND ROSEMARIE E. WOLFE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16773-93. Filed October 25, 1995.
Michael K. Wolfe and Rosemarie E. Wolfe, pro sese.
Franklin R. Hise, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: Respondent determined deficiencies in and
additions to petitioners' Federal income taxes for the years and
in the amounts as follows:
Additions to Tax Under Section
Year Deficiency 6653(b)(1) 6653(b)(2) 6653(b)(1)(A) 6653(b)(1)(B) 6654
1984 $30,600 $15,300 * 0 -- $1,924
1985 221,060 112,980 * 0 -- 12,686
1986 65,392 0 -- $32,696 * 3,165
*50 percent of the interest payable on the portion of the
deficiency attributable to fraud.
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