T.C. Memo. 1997-91
UNITED STATES TAX COURT
DOUGLAS E. KAHLE AND BARBARA W. KAHLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19713-94. Filed February 20, 1997.
Douglas E. Kahle, for petitioners.
Veena Luthra, for respondent.
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in
petitioners' Federal income tax for the taxable year 1991 in the
amount of $36,783.00, as well as an addition to tax under section
6651(a)(1)1 in the amount of $8,819.75 and an accuracy-
1 Unless otherwise indicated, all section references are to
(continued...)
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