Stephen F. Scofield and Nancy E. Scofield - Page 1

                                                       T.C. Memo. 1997-547                                                                    


                                                   UNITED STATES TAX COURT                                                                    


                       STEPHEN F. SCOFIELD AND NANCY E. SCOFIELD, Petitioners v.                                                              
                                  COMMISSIONER OF INTERNAL REVENUE, Respondent                                                                


                         Docket No. 14305-95.                Filed December 11, 1997.                                                         


                         Stephen R. Klorfein and Benjamin I. Fink, for petitioners.                                                           
                         Lourdes Gonzalez de Mendoza, for respondent.                                                                         


                                      MEMORANDUM FINDINGS OF FACT AND OPINION                                                                 

                         COLVIN, Judge:  Respondent determined deficiencies in                                                                
                petitioners' income taxes and additions to tax as follows:                                                                    
                           Additions to tax                                                                                                   
                Sec.          Sec.          Sec.                                                                                              
                Year    Deficiency  6651(a)(1)  6653(a)(1)(A) 6653(a)(1)(B)                                                                   
                1985     $56,672                  --                                                                                          
                1986             6,343            $18,577                  $5,511                    1                                        





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