T.C. Memo. 2000-343
UNITED STATES TAX COURT
PAUL D. AND JOYCE E. KRAUSE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12457-99. Filed November 8, 2000.
Paul D. Krause, pro se.
Ann M. Welhaf, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $6,974 in petitioners' 1994 Federal income tax and
an addition to tax under section 6651(a)(1) of $286.1
Respondent conceded the addition to tax under section
6651(a)(1). Petitioners conceded all other adjustments in the
1 Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the year at issue.
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