James E. and Shirley S. Deas - Page 1

                                 T.C. Memo. 2000-204                                  

                               UNITED STATES TAX COURT                                

                    JAMES E. AND SHIRLEY S. DEAS, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11847-99.            Filed June 30, 2000.                   

               James E. Deas, pro se.                                                 
               Francis C. Mucciolo, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a $27,629 deficiency in,           
          and an $5,526 accuracy-related penalty on, petitioners' Federal             
          income tax for the 1992 taxable year.                                       
               After concessions,1 the sole issue for decision is whether             

               1Petitioners concede that they failed to report $165,000 of            
          capital gain in either their return or in an amended return for             

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011