T.C. Memo. 2000-384
UNITED STATES TAX COURT
ROBERT W. AND VIVIAN TOAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17168-95. Filed December 19, 2000.
Robert W. Toan and Vivian Toan, pro sese.
Paul L. Darcy, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case was submitted to the Court fully
stipulated under Rule 122. Respondent determined that
petitioners were liable for $21, $3,099, and $578 additions to
their Federal income tax for 1979, 1980, and 1981, respectively,
under section 6659. The additions to tax stem from respondent’s
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011