T.C. Memo. 1998-421 UNITED STATES TAX COURT CHAD A. AND KATHERINE J. LINCOLN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10861-97. Filed November 24, 1998. Chad A. and Katherine J. Lincoln, pro sese. Ronald G. Dong, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined a deficiency of $55,814 in petitioners' 1993 Federal income tax and a $11,163 accuracy-related penalty under section 6662(a). Unless otherwise indicated, all section references are to the Internal RevenuePage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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