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Petitioner James B. Murtaugh:
Addition to Tax Addition to Tax
Year Deficiency Sec. 6651(a) Sec. 6654
1987 $24,520 $4,748 $361
1988 20,939 3,124 738
1990 20,349 3,925 998
1991 6,737 1,460 331
1992 4,554 1,105 192
Petitioner Joan E. Murtaugh:
Addition to Tax Addition to Tax
Year Deficiency Sec. 6651(a) Sec. 6654
1987 $2,075 $100 $0
1988 1,901 29 0
1992 3,098 168 0
Unless otherwise noted, all section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
The parties agree that petitioners are entitled to joint
filing status. Petitioners filed all of their joint tax returns
for the years in issue between May 1995 and March 1996, after the
notices of deficiency in this case were issued. Petitioners
submitted three returns for tax year 1990. Petitioners' tax
returns reported the following information:
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