2
Docket No. 2722-93
Petitioner Year Deficiency
Richard L. and 1988 $3,719
Judith L. West 1989 5,588
Marc A. and 1988 1,961
Deborah S. Vincent 1989 5,869
1990 7,334
Gary L. and 1988 14,849
Connie F. Gamm 1989 21,570
1990 12,857
Don S. and Constance J. Peters--Docket No. 3735-94
Additions to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6662
1988 $66,824 $17,015 $8,092 --
1989 110,501 14,271 -- $5,600
1990 98,634 1,215 -- 5,750
The above cases were consolidated for trial, briefing, and
opinion. All statutory references are to the Internal Revenue
Code in effect for the years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure, except as
otherwise noted.
Petitioners Richard L. and Judith L. West filed joint income
tax returns for 1988 and 1989. Petitioners Marc A. and Deborah
S. Vincent filed joint income tax returns for 1988 through 1990.
Petitioners Gary L. and Connie F. Gamm filed joint income tax
returns for taxable years 1988 through 1990. The Gamms, the
Vincents, and the Wests resided in Wichita, Kansas, at the time
their respective petitions were filed. Petitioners Don S. and
Constance J. Peters filed joint income tax returns for 1988
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011