T.C. Memo. 1998-332
UNITED STATES TAX COURT
JAMES W. HARRIS AND DORTHY R. HARRIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4394-97. Filed September 22, 1998.
James W. Harris, pro se.
Kay Hill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine respondent's determination of a $13,931 deficiency in
their 1992 Federal income tax, a $2,357 addition thereto under
section 6651(a)(1), and a $2,786 accuracy-related penalty under
section 6662(a). Following the parties' concessions, we must
decide:
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