T.C. Memo. 1998-43
UNITED STATES TAX COURT
SHANE L. APPLING AND MARINA L. APPLING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4678-97. Filed February 5, 1998.
Shane L. Appling, pro se.
Gerald L. Brantley, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: Respondent determined the following
deficiencies and accuracy-related penalties relating to
petitioners' Federal income taxes:
Penalty
Year Deficiency Sec. 6662(a)
1992 $4,350 $870
1993 5,224 1,045
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