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penalties, and additions to tax with respect to petitioners’
Federal income taxes:2
Christopher K. Cox (Christopher) & Brenda M. Cox (Brenda),
docket No. 9989-99
Sec. 6662 Sec. 6651(a)(1)
Year Deficiency penalty addition to tax
1991 $1,796
1992 12,291
1994 10,533 $2,107 $371
Gregory A. Cox (Gregory) & Linda M. Cox (Linda),
docket No. 9990-99
Sec. 6662
Year Deficiency penalty
1992 $8,205
1994 1,190 $178
Robert A. Burke (Robert) & Deborah A. Burke (Deborah),
docket No. 9991-99
Sec. 6662
Year Deficiency penalty
11992 $12,825
1994 4,706
1995 5,561 $1,112
1The record also reflects that respondent issued to Deborah
a separate notice of deficiency disallowing a net operating loss
carryback claimed for 1991. Although the parties have treated
1991 as one of the years in dispute, we do not examine
respondent’s determinations made in Deborah’s 1991 notice of
deficiency because Deborah did not file a petition with this
Court regarding that notice. Sec. 6213(a).
2All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
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Last modified: May 25, 2011