Stephen P. and Jutta A. Maranto - Page 1

                                 T.C. Memo. 1997-122                                  

                               UNITED STATES TAX COURT                                

                   STEPHEN P. AND JUTTA A. MARANTO, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19822-95.             Filed March 10, 1997.                 

               Stephen P. and Jutta Maranto, pro sese.                                
               James J. Posedel, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined a deficiency of $10,810            
          in petitioners' 1991 Federal income tax.  Respondent further                
          determined an addition to tax pursuant to section 66541 in the              

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

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011