T.C. Memo. 2000-7
UNITED STATES TAX COURT
DON D. COFFMAN AND DEBRA COFFMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16609-98. Filed January 7, 2000.
Don D. Coffman and Debra Coffman, pro se.
Jean Song, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined a
deficiency in petitioners’ 1995 Federal income tax in the amount
of $3,851 plus an accuracy-related penalty under section 6662(a)
of $770.20. Unless otherwise indicated, section references are
to the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Court’s Rules of Practice and
Procedure.
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