James L. and Eva J. Downs - Page 1

                                 T.C. Memo. 2000-155                                  

                               UNITED STATES TAX COURT                                

                      JAMES L. AND EVA J. DOWNS, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1991-99.                      Filed May 10, 2000.           

               James L. Downs, pro se.                                                
               Rodney J. Bartlett, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  Respondent issued a notice             
          of deficiency to petitioners for the taxable years 1982 and 1983.           
          In the notice, respondent determined that petitioners were liable           
          for additions to tax for negligence pursuant to section                     
          6653(a)(1)1 of $464 and $8 for 1982 and 1983, respectively, and             
          under section 6653(a)(2) for 50 percent of the interest due on              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue.                 

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