T.C. Memo. 1997-177
UNITED STATES TAX COURT
MACK L. MCCOY AND CATHERINE MCCOY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9638-95. Filed April 14, 1997.
Mack L. McCoy, pro se.
Gregory J. Powers, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and
182. Respondent determined a deficiency in petitioners' 1991
Federal income tax in the amount of $4,200 and an accuracy-
related penalty under section 6662(a) in the amount of $840.
1 All section references are to the Internal Revenue Code
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011