T.C. Memo. 2001-172 UNITED STATES TAX COURT CIM TRUST, CHARLOTTE MORROW, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PETER AND CHARLOTTE I. MORROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 18689-99, 18690-99. Filed July 12, 2001. W. McNab Miller III, for petitioners. W. Lance Stodghill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and accuracy-related penalties under section 6662(a) as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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