T.C. Memo. 1998-290
UNITED STATES TAX COURT
MATTHEW AND JANICE LEONARD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17049-96. Filed August 6, 1998.
Matthew Leonard and Janice Leonard, pro sese.
Bryan E. Sladek, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in, additions to, and penalties on petitioners'
Federal income taxes:
Matthew Leonard:
Additions to Tax
Year Deficiency Sec. 6651 Sec. 6654
1990 $2,097 $524 $137
1991 2,028 507 116
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