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.
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