T.C. Memo. 1999-11
UNITED STATES TAX COURT
WILLIAM BARRY BLYTHE AND CHERYL LYNN BLYTHE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13949-97. Filed January 22, 1999.
William Barry and Cheryl Lynn Blythe, pro sese.
Karen Nicholson Sommers, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency in
petitioners' Federal income tax (tax) and an accuracy-related
penalty under section 6662(a)1 for taxable year 1994 in the
amounts of $15,404 and $3,081, respectively.
The issues remaining for decision are:
1 All section references are to the Internal Revenue Code
(Code) in effect for the year at issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
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