T.C. Memo. 1999-61 UNITED STATES TAX COURT STEPHEN L. AND COLLEEN ATWOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19748-97. Filed March 4, 1999. Stephen L. and Colleen Atwood, pro sese. James F. Prothro, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined a deficiency of $10,756 in petitioners’ 1995 Federal income tax and an accuracy- related penalty in the amount of $2,151 pursuant to section 6662. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue, and allPage: 1 2 3 4 5 6 7 8 9 10 Next
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