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Stuart and Betsy Bobry
Docket No. 5007-94
Accuracy-Related Penalty
Year Deficiency Sec. 6662(c)
1989 $991,916 $198,383
1990 563,956 112,791
1991 508,406 101,681
1992 444,764 88,953
Harold and Terri Bobry
Docket No. 5008-94
Accuracy-Related Penalty
Year Deficiency Sec. 6662(c)
1989 $160,505 $32,101
1990 260,288 52,058
1991 239,272 47,854
1992 203,619 40,724
Michael and Doris Bobry
Docket No. 5009-94
Accuracy-Related Penalty
Year Deficiency Sec. 6662(c)
1989 $160,505 $32,101
1990 260,288 52,058
1991 238,686 47,737
1992 203,621 40,724
Unless otherwise indicated, all section 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.
After settlement, the issues for decision are: (1) The
amount of Lyell Metal Co., Inc.’s (Lyell Metal’s) cost-of-goods
sold; and (2) whether petitioners are liable for the accuracy-
related penalties.
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Last modified: May 25, 2011