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 all
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