T.C. Memo. 1999-248
UNITED STATES TAX COURT
FRANKLIN D. AND SANDRA M. TERRELL, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9473-97. Filed July 28, 1999.
Held: R's determination that Ps are liable for the
addition to tax under sec. 6651(a)(1), I.R.C., for failure
to timely file their Federal income tax returns for their
1991, 1992, and 1993 taxable years is sustained.
Held, further, R's determination that Ps are liable for
the accuracy-related penalty under sec. 6662(a), I.R.C., for
their 1991, 1992, and 1993 taxable years is sustained.
Franklin D. Terrell and Sandra M. Terrell, pro se.
Sherri L. Munnerlyn, for respondent.
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