Karen and Gary Fujita - Page 1

                                 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               

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