T.C. Memo. 2000-291
UNITED STATES TAX COURT
HOWARD HOWE AND JANICE HOWE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17137-98. Filed September 18, 2000.
Howard Howe, pro se.
Brian M. Harrington, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners’ income tax of $10,722 for 1992 and an addition to
tax under section 6651(a)(1) of $2,658.25.
In 1992, petitioner Howard Howe (hereinafter “petitioner”)
paid $54,716 rent for 1992, 1993, and 1994. Following
concessions, the issues for decision are:
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