T.C. Memo. 1999-390
UNITED STATES TAX COURT
DAN� MARIE SMILEY AND RICHARD DEAN SMILEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13712-98. Filed December 1, 1999.
Dan� Marie Smiley and Richard Dean Smiley, pro se.
Reid M. Huey, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined
deficiencies in petitioners' 1995 and 1996 Federal income taxes
and accuracy-related penalties under section 6662(a)1 as follows:
Penalty
Year Deficiency Section 6662(a)
1995 $3,875 $771
1996 2,505 501
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the years in issue.
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