- 2 -
Benson S. Goldstein, for petitioners.
Judith C. Cohen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: Respondent determined deficiencies in
individual income tax and additions to tax under sections 66631
(fraud) and 6662(a) (negligence) against petitioners as follows:
Additions to Tax
Year Deficiency Sec. 6662(a) Sec. 6663
1991 $3,910 -- $2,933
1992 7,686 -- 5,765
1993 2,968 $594 --
1Unless indicated otherwise, all part and section references
are to parts and sections of the Internal Revenue Code of 1986 as
in effect for the years in issue.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011