T.C. Memo. 1996-333
UNITED STATES TAX COURT
DONALD D. BOWERS AND DEBORAH BOWERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 558-94. Filed July 24, 1996.
Donald D. Bowers, pro se.
Judith C. Winkler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in
petitioners' Federal income tax for the year 1989 in the amount
of $38,758, an addition to tax under section 6651(a)(1) in the
amount of $1,868, and an accuracy-related penalty under section
6662 in the amount of $7,752. By amendment to answer, respondent
asserted an increased deficiency in income tax to the amount of
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