S. Byrne Doyle and Barbara S. Doyle - Page 1

                                 T.C. Memo. 1997-396                                  


                               UNITED STATES TAX COURT                                


                 S. BYRNE DOYLE and BARBARA S. DOYLE, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8309-96.                   Filed August 28, 1997.           


               Mark Clement, for petitioners.                                         
               Donna P. Leone, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               TANNENWALD, Judge:  Respondent determined a deficiency of              
          $3,199 in petitioners' 1983 Federal income tax, an addition to              
          tax of $160 under section 6653(a)(1),1 an addition to tax under             


               1  Unless otherwise indicated, all statutory references are            
          to the Internal Revenue Code in effect for the year in issue, and           
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  




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