Kern S. and Soledad D. Smith - Page 1

                                 T.C. Memo. 1998-91                                   

                               UNITED STATES TAX COURT                                

                    KERN S. AND SOLEDAD D. SMITH, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 27712-96.                    Filed March 3, 1998.           

               Kern S. Smith and Soledad D. Smith, pro sese.                          
               Thomas G. Schleier, for Respondent.                                    

                                 MEMORANDUM OPINION                                   
               PARR, Judge:  Respondent determined a deficiency in                    
          petitioners' Federal income tax for the taxable year 1993 in the            
          amount of $60,448, an addition to tax of $15,113 under section              
          6651(a)(1), and a penalty of $12,090 under section 6662(a).  All            
          section references are to the Internal Revenue Code in effect for           
          the taxable year in issue, and all Rule references are to the Tax           

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