T.C. Memo. 1998-427
UNITED STATES TAX COURT
RONALD P. BARRANTI AND STEPHANYA M. BARRANTI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 789-97. Filed December 3, 1998.
Woodford G. Rowland, for petitioners.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in, and an
accuracy-related penalty on, petitioners' Federal income tax as
follows:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1993 $66,493 $13,299
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