T.C. Memo. 1999-412
UNITED STATES TAX COURT
WAYNE M. AND JANET L. JOHNSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21955-97. Filed December 20, 1999.
Wayne M. Johnson, pro se.
Judith Cohen, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
a deficiency in petitioners' Federal income tax in the amount of
$1,379 for the taxable year 1994. Respondent also determined
petitioners were liable for an accuracy-related penalty under
section 6662(a) in the amount of $148 for the taxable year 1994.
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