T.C. Memo. 1999-139
UNITED STATES TAX COURT
PAUL T. & CAROLYN JACKSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11724-98. Filed April 26, 1999.
Robert T. Bennett, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: By notice dated April 16, 1998, respondent
determined a $4,355 deficiency and a $3,266 section 6663 penalty
relating to petitioners' 1996 Federal income tax. All section
references are to the Internal Revenue Code in effect for the
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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