T.C. Memo. 1998-265
UNITED STATES TAX COURT
BARRY JOHN SERGEANT AND CHRISTINE M. SERGEANT, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13646-96. Filed July 20, 1998.
Barry John Sergeant and Christine M. Sergeant, pro sese.
Michael P. Breton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in, and penalty on, petitioners' Federal income
taxes:
Penalty
Year Deficiency Sec. 6662
1993 $2,852 --
1994 10,402 $2,080
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