Paul L. Blanton and Cynthia D. Blue-Blanton - Page 1

                                 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:                        






Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011