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.
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