T.C. Memo. 1996-417
UNITED STATES TAX COURT
STEVEN F. AND KATHRYN A. DAWSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9407-94. Filed September 17, 1996.
Steven F. Dawson and Kathryn A. Dawson, pro sese.
Timothy F. Salel, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated March 7, 1994, respondent
determined the following deficiencies, additions, and penalty
with respect to petitioners' 1988 and 1989 Federal income tax:
Additions To Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1)Sec. 6662(a)
1988 $14,921.60 $3,730.40 $746.08 --
1989 3,387.00 846.75 -- $451.20
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