T.C. Memo. 2000-297 UNITED STATES TAX COURT SCOTT L. LAFAVRE AND SHARI L. LAFAVRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1132-99. Filed September 25, 2000. Jeffrey W. Starbird, for petitioners. Eric W. Johnson, for respondent. MEMORANDUM OPINION LARO, Judge: This case is before the Court fully stipulated. See Rule 1221. Respondent determined a deficiency in petitioners' 1994 Federal income tax in the amount of $43,938 and a penalty of $8,788 pursuant to section 6662(a). After 1 Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 Next
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