T.C. Memo. 1998-137
UNITED STATES TAX COURT
DANIEL L. FA’ASAMALA AND YVETTE S. FA’ASAMALA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9220-97. Filed April 9, 1998.
Daniel L. Fa’Asamala and Yvette S. Fa’Asamala, pro sese.
Fred E. Green, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined that, for the taxable
year 1995, petitioners had a $10,603 income tax deficiency and a
$2,121 accuracy-related penalty under section 6662(a).1 The
issues remaining for our consideration are whether petitioners’
1 Section references are to the Internal Revenue Code in
effect for the period under consideration. The sec. 6662(a)
accuracy-related penalty is no longer in dispute.
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