T.C. Memo. 1996-177
UNITED STATES TAX COURT
ANDREW WESLEY FRANK & JOY MARY FRANK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1164-94. Filed April 11, 1996.
Andrew Wesley Frank and Joy Mary Frank, pro se.
Kathryn K. Vetter, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' Federal income tax of $51,944 for 1991 and $12,672
for 1992 and accuracy-related penalties of $10,389 for 1991 and
$2,534 for 1992.
After concessions, the issues for decision are:
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