Richard Henry and Carmen M. Strickland - Page 1

                                 T.C. Memo. 2000-86                                   

                               UNITED STATES TAX COURT                                

               RICHARD HENRY AND CARMEN M. STRICKLAND, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9799-95.                    Filed March 14, 2000.           

               Richard H. Strickland, pro se.                                         
               Steven M. Roth, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a deficiency in                  
          petitioners’ 1990 Federal income tax of $3,365, a section                   
          6651(a)(1)1 addition to tax of $88 and a section 6662(a) penalty            

               1  Unless otherwise stated, all section references are to              
          the Internal Revenue Code in effect for the taxable years in                
          issue, and all Rule references are to the Tax Court Rules of                
          Practice and Procedure.                                                     

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011