T.C. Memo. 1998-82
UNITED STATES TAX COURT
TERRY DUANE BEALL AND JOYCE ENGEL BEALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18922-94. Filed February 25, 1998.
Paul Martin Shimoff, for petitioners.
Jonathan H. Moss, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined an income tax
deficiency for petitioners' 1989 taxable year in the amount of
$140,882. Respondent also determined an accuracy-related penalty
for negligence under section 6662(a)1 in the amount of $28,182.
1 All section references are to the Internal Revenue Code
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