Charles R. Bowden and Sue I. Bowden - Page 1

                                       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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