T.C. Memo. 1997-466
UNITED STATES TAX COURT
GREGORY A. MASLOW AND MARINA MASLOW, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12960-94. Filed October 14, 1997.
Gregory A. Maslow, pro se.
Alan R. Peregoy, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined a deficiency of $18,800
in petitioners' Federal income tax for 1992, an accuracy-related
penalty of $3,760 pursuant to section 6662, and an addition to tax
of $4,801 for failure to timely file pursuant to section 6651(a)(1)
for that year. The determined deficiency arises from respondent's
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011