T.C. Memo. 1998-170 UNITED STATES TAX COURT ALONZO AND EMMA J. BRADLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24265-95. Filed May 11, 1998. Alonzo and Emma J. Bradley, pro sese. David E. Whitcomb, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency in petitioners' 1992 Federal income taxes in the amount of $14,454, an addition to tax under section 6651(a)1 in the amount of 1Unless otherwise noted, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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