T.C. Memo. 1996-503
UNITED STATES TAX COURT
LES B. MARTIN AND MILLIE A. MARTIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21214-93. Filed November 7, 1996.
Les B. Martin and Millie A. Martin, pro sese.
T. Keith Fogg and Veena Luthra, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: In a notice of deficiency, dated August 12,
1993, respondent determined the following deficiencies and
penalties with respect to petitioners' Federal income taxes:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1989 $12,672 $2,399
1990 9,276 1,855
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