T.C. Memo. 1999-42
UNITED STATES TAX COURT
THOMAS A. AND MARIA M. HAGMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2816-96. Filed February 8, 1999.
Thomas A. Hagman and Maria M. Hagman, pro sese.
Mark A. Weiner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax and delinquency and negligence
additions and penalty as follows:
Additions to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6653(a)(1) Sec. 6662
1988 $39,560 $9,518 $1,978 ---
1989 799 --- --- $160
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years under
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