T.C. Memo. 1996-394 UNITED STATES TAX COURT W. C. BENSON AND LINDA R. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4006-95. Filed August 26, 1996. W. C. Benson, pro se. Vicki L. Miller, for respondent MEMORANDUM OPINION K�RNER, Judge: Respondent determined deficiencies in and accuracy-related penalties on petitioners' Federal income taxes for the years 1990 and 1991 as follows: Penalty Year Deficiency Sec. 6662 1990 $1,316.56 $263.31 1991 10,817.41 1,991.45Page: 1 2 3 Next
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