T.C. Memo. 1996-473
UNITED STATES TAX COURT
JOSEPH B. LEONARD AND DOROTHY A. COLE LEONARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16749-91, Filed October 22, 1996.
10399-93.
C. A. Teklinski, for petitioners.
Thomas A. Dombrowski and Valerie N. Larson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: By separate notices of deficiency, respondent
determined the following with regard to petitioners’ Federal income
taxes:
Accuracy-Related
Additions to Tax Penalty
Year Deficiency Sec. 6651Sec. 6653(a)(1)Sec. 6661 Sec. 6662(a)
1988 $61,855 $6,222.91 $3,385.70 $15,463.75 ---
1989 52,532 --- --- --- $10,506
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