Steven J. and Jean L. Liddane - Page 1

                                 T.C. Memo. 1998-259                                  


                               UNITED STATES TAX COURT                                


                    STEVEN J. AND JEAN L. LIDDANE, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15738-96.                    Filed July 14, 1998.           


               Steven J. and Jean L. Liddane, pro sese.                               
               Gerald W. Douglas, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               BEGHE, Judge:  This case is before the Court on cross-                 
          motions for summary judgment under Rule 1211 and respondent's               
          motion to impose a penalty under section 6673.  Respondent                  
          determined a deficiency of $10,613 in petitioners' 1992 Federal             

               1 All Rule references are to the Tax Court Rules of Practice           
          and Procedure, and all section references are to the Internal               
          Revenue Code in effect for the year in issue.                               




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011