T.C. Memo. 1999-293
UNITED STATES TAX COURT
FATAI O. AND MARY KING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10781-98. Filed September 1, 1999.
Fatai O. and Mary King, pro se.
Carol-Lynn E. Moran, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $11,450
in petitioners' 1994 Federal income tax and an accuracy-related
penalty pursuant to section 6662(a)1 of $2,290. The notice of
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue, and
(continued...)
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