T.C. Memo. 1998-314 UNITED STATES TAX COURT JEFFREY C. AND KELLY O. STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3812-97. Filed August 31, 1998. Jeffrey C. and Kelly O. Stone, pro se. Joan S. Dennett, for respondent. MEMORANDUM OPINION COLVIN, Judge: This matter is before the Court on petitioners' motion for summary judgment. For reasons stated below, we deny petitioners' motion. Respondent determined a deficiency in petitioners' Federal income tax for 1994 of $10,959 and an accuracy-related penalty for negligence under section 6662(a) in the amount of $2,192.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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