Earnest and Laura Tillman - Page 1

          T.C. Memo. 1996-8                                                           


                               UNITED STATES TAX COURT                                


                      EARNEST AND LAURA TILLMAN, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     
                           EARNEST TILLMAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     


               Docket Nos. 4281-94, 13423-94.    Filed January 18, 1996.              


               Earnest Tillman and Laura Tillman, pro sese.                           
               Diane L. Worland, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Earnest Tillman and Laura Tillman petitioned             
          the Court to redetermine respondent’s determination of a                    
          deficiency in their 1989 Federal income tax, an addition thereto            
          under section 6651(a)(1), and a penalty for negligence under                
          section 6662(a).  Respondent reflected this determination in a              
          notice of deficiency issued to Earnest Tillman and Laura Tillman            
          on December 7, 1993.                                                        





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