T.C. Memo. 1997-128
UNITED STATES TAX COURT
EUGENE J. PHILLIPS AND BARBARA A. PHILLIPS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8990-95. Filed March 11, 1997.
Thomas J. Hall, for petitioners.
John C. McDougal, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes and penalties as follows:
Penalty
Year Deficiency Sec. 6662(a)
1991 $14,997 $2,999
1992 18,847 3,769
1993 17,898 3,580
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