Shane L. Appling and Marina L. Appling - Page 1

                                  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                                    





Page:   1  2  3  4  Next

Last modified: May 25, 2011