T.C. Memo. 1996-73
UNITED STATES TAX COURT
ROBERT W. AND JENNIFER J. FRITZ, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26389-93. Filed February 21, 1996.
Robert W. and Jennifer J. Fritz, pro sese.
Russell F. Kurdys, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes and additions to tax as
follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6661
1985 $15,265 $3,816 $1,160 50 percent of $3,816
the interest
due on $15,265
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