T.C. Memo. 1997-280 UNITED STATES TAX COURT ALLIE RAY McCULLEN AND SHURLEY G. McCULLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7042-95. Filed June 19, 1997. J. Wesley Casteen, for petitioners. Amy Dyar Seals, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined that petitioners are liable for income tax deficiencies of $12,514 for 1990 and $7,386 for 1991. Respondent also determined that petitioners are liable for the accuracy-related penalty for negligence under section 6662(a) of $2,503 for 1990 and $1,477 for 1991.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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