T.C. Memo. 1996-187
UNITED STATES TAX COURT
ARNOLD P. MORDKIN AND CINDY MORDKIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14259-93. Filed April 17, 1996.
Patrick E. McGinnis, for petitioners.
Janice D. Newell and Mary P. Kimmel, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, additions to, and accuracy-related penalties on
petitioners' Federal income tax:
Additions to Tax Accuracy-Related Penalties
Section Section
Year Deficiency 6651(a)(1)1 6662(a)
1989 $10,628 $18,337 $2,126
1990 11,010 19,348 796
1 All section references are to the Internal Revenue Code (Code)
in effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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