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.
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