T.C. Memo. 1997-418
UNITED STATES TAX COURT
EDGAR AND DORIS BROWN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25831-95. Filed September 22, 1997.
Edgar Brown and Doris Brown, pro sese.
Charles Pillitteri, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $41,875
in petitioners' 1991 Federal income tax and an accuracy-related
penalty pursuant to section 6662 in the amount of $8,375.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011