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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