T.C. Memo. 1997-36 UNITED STATES TAX COURT THOMAS L. AND LAURA L. GORDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18186-94. Filed January 21, 1997. Thomas L. Gordon and Laura L. Gordon, pro se. Dwight M. Montgomery, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Chief Judge: Respondent determined a deficiency in and additions to petitioners' 1986 Federal income tax as follows: Additions to Tax, I.R.C. Sec. Sec. Sec. Deficiency 6653(b)(1)(A) 6653(b)(1)(B) 6661(a) $18,246 $13,685 1 $4,562Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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