T.C. Memo. 1996-318
UNITED STATES TAX COURT
CHARLES R. BOWDEN AND SUE I. BOWDEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14318-93. Filed July 15, 1996.
Charles R. Bowden and Sue I. Bowden, pro sese.
Lisa W. Kuo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in and
additions to petitioners’ Federal income tax, and an accuracy-
related penalty as follows:
Additions to Tax Penalty
Sec. Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1)(A) 6653(a)(1)(B) 6661 6662(a)
1986 $41,891 $10,473 $2,095 1 $10,473 ---
1989 42,764 10,691 --- --- --- $8,553
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