T.C. Memo. 1997-223
UNITED STATES TAX COURT
SCOTT C. AND PATRICIA A. SIMPSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23537-95. Filed May 12, 1997.
Scott C. and Patricia A. Simpson, pro sese.
Bryan E. Sladek, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated August 17, 1995, respondent
determined deficiencies in petitioners' Federal income taxes and
an accuracy-related penalty as follows:
Penalty
Year Deficiency Sec. 6662(a)
1992 $11,255 $108
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011