T.C. Memo. 1998-233
UNITED STATES TAX COURT
JAMES L. AND LETA A. THURMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16537-96. Filed June 30, 1998.
James L. Magee and Thomas H. Nelson, for petitioners.
Kay Hill, for respondent.
MEMORANDUM OPINION
RUWE, Judge: Respondent determined a deficiency of $43,564
in petitioners' 1992 Federal income tax. The sole issue for
decision is whether respondent may employ the doctrine of
substantial compliance in order to treat petitioners' S
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