T.C. Memo. 1999-330
UNITED STATES TAX COURT
STEVEN AND JEAN L. LIDDANE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
STEVEN J. LIDDANE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3181-98, 3182-98. Filed October 1, 1999.
Steven J. and Jean L. Liddane, pro se.
Gerald W. Douglas, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: Respondent determined deficiencies,
additions to tax, and an accuracy-related penalty in petitioners'
Federal income taxes as follows:
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Last modified: May 25, 2011