T.C. Memo. 1997-222
UNITED STATES TAX COURT
THOMAS E. AND IRIS M. TILLEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2594-96. Filed May 12, 1997.
Thomas E. Tilley and Iris M. Tilley, pro sese.
James R. Rich, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: By notice of deficiency dated November 14,
1995, respondent determined deficiencies in petitioners' Federal
income taxes and accuracy-related penalties as follows:
Penalty
Year Deficiency Sec. 6662(a)
1991 $7,739 $1,548
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Last modified: May 25, 2011