Fatai O. and Mary T. King - Page 1

                                  T.C. Memo. 2000-124                                   

                                UNITED STATES TAX COURT                                 

                      FATAI O. AND MARY T. KING, Petitioners v.                         
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 4373-99.                 Filed April 10, 2000.                

               Fatai O. King, pro se.                                                   
               John R. Gilbert and Paul J. Sude, for respondent.                        

                                  MEMORANDUM OPINION                                    

               FOLEY, Judge:  By notice of deficiency dated December 7,                 
          1998, respondent determined a $12,736 deficiency and a $2,547                 
          section 6662(a) accuracy-related penalty relating to Fatai and                
          Mary King's 1995 Federal income tax.  In an amendment to the                  
          answer, respondent asserted a section 6663(a) fraud penalty.  All             

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