T.C. Memo. 1998-211
UNITED STATES TAX COURT
PAUL L. BLANTON AND CYNTHIA D. BLUE-BLANTON, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22687-96. Filed June 16, 1998.
Maris Baltins, for petitioners.
Gregory M. Hahn, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners' 1992 Federal income tax of $27,898 and an addition
to tax of $6,974 under section 6651(a)(1) for failure to file
timely.
After concessions, the issues for decision are:
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