T.C. Memo. 1998-283
UNITED STATES TAX COURT
NELSON J. AND VICTORIA A. SECRETARIO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10693-97. Filed August 5, 1998.
Nelson J. and Victoria A. Secretario, pro sese.
Jonathan J. Ono, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $6,014
in petitioners' 1994 Federal income tax. Respondent further
determined an accuracy-related penalty pursuant to section
6662(a)1 in the amount of $1,203.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
(continued...)
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