T.C. Memo. 1997-247
UNITED STATES TAX COURT
MORGAN L. LUCID AND MARY J. LUCID, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22933-95. Filed June 2, 1997.
Harry J. Kaplan, for petitioners.
Steven Walker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined income tax
deficiencies for 1990 and 1991 in the amounts of $20,334 and
$49,727, respectively. Respondent also determined accuracy-
related penalties under section 6662(a)1 of $4,067 and $9,945 for
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable years in
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