T.C. Memo. 1997-368
UNITED STATES TAX COURT
ERIC L. AND KAY K. JONES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 26934-95. Filed August 11, 1997.
Eric L. Jones, for petitioners.
Clinton M. Fried, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $12,543
in petitioners' 1989 Federal income tax and an accuracy-related
penalty pursuant to section 6662 in the amount of $475.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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