T.C. Memo. 1998-448                                  
                               UNITED STATES TAX COURT                                
             MICHAEL H. JOHNSON AND PATRICIA E. JOHNSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 23702-96.             Filed December 23, 1998.              
               Terry B. Bates, Brian J. Seery, and Robert A. Olson, for               
          petitioners.                                                                
               Steven M. Roth, for respondent.                                        
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $918,931, an addition to tax pursuant to section 6651(a)(1) of              
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