Alexander M. Moye and Judy H. Moye - Page 1

                                 T.C. Memo. 1997-554                                  


                               UNITED STATES TAX COURT                                


                 ALEXANDER M. MOYE AND JUDY H. MOYE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3525-95.                 Filed December 18, 1997.           


               Stephen R. Klorfein, for petitioners.                                  
               Larry D. Anderson and Beverly Bann, for respondent.                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  For 1990, respondent determined that                   
          petitioners have a deficiency in income tax of $42,911 and are              
          liable for a penalty under section 6662(a) of $8,582.                       









Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011