T.C. Memo. 1996-380 UNITED STATES TAX COURT CHARLES R. HARP AND APRIL B. HARP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7456-94. Filed August 19, 1996. Gary R. DeFrang, Joseph M. Wetzel, and Russell A. Sandor, for petitioners. Cheryl B. Harris, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties on, petitioners' Federal income tax: Accuracy-Related Penalty Year Deficiency Section 6662(a)1 1989 $235,120 $47,024 1990 95,898 19,180 1 All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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