T.C. Memo. 1999-345
UNITED STATES TAX COURT
WARREN JACK KIDDER AND BARBARA JEANNE KIDDER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24216-97. Filed October 18, 1999.
Warren Jack Kidder and Barbara Jeanne Kidder, pro sese.
Caroline Tso Chen and Laura B. Belote, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by notice of deficiency,
determined income tax deficiencies, an addition to tax, and
penalties, as follows:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662
1992 $29,725 $1,443 $5,945
1993 16,401 --- 3,280
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011