T.C. Memo. 1998-366 UNITED STATES TAX COURT PETER C. LAFAVOR AND SUZANNE LAFAVOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15158-95. Filed October 8, 1998. Peter C. LaFavor and Suzanne LaFavor, pro sese. Tracy A. Martinez, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined deficiencies of $7,175 and $8,072 in petitioners’ joint Federal income taxes for 1991 and 1992, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, andPage: 1 2 3 4 5 Next
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