T.C. Memo. 2000-255
UNITED STATES TAX COURT
HAROLD L. & LACHEER A. DOZIER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10087-99. Filed August 11, 2000.
Harold L. Dozier and LaCheer A. Dozier, pro se.
Eric B. Jorgensen, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined
deficiencies in petitioners’ 1995 and 1996 Federal income taxes
in the amounts of $6,382 and $1,440, respectively, and an
accuracy-related penalty under section 6662(a) in the amount of
$1,276 for 1995. Unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
years in issue.
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