T.C. Memo. 1999-164
UNITED STATES TAX COURT
KAREN AND GARY FUJITA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 252-98. Filed May 14, 1999.
Karen and Gary Fujita, pro sese.
Julie L. Payne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a $10,964 deficiency in
petitioners' 1994 Federal income tax, additions to tax under
sections 6651(a)1 and 6654(a) in the amounts of $630.90 and
1All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
(continued...)
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