T.C. Memo. 2001-100 UNITED STATES TAX COURT DANIEL E. AND KAREN A. HARKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15623-99. Filed April 26, 2001. Tim A. Tarter, for petitioners. John W. Duncan and Ann M. Welhaf, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $111,311 in petitioners' 1996 Federal income tax. After various concessions,1 the issues presented to us are (1) whether 1 We summarily describe certain concessions not discussed in the Findings of Fact. Petitioners stipulate that they must include in income $8,658 for fringe benefits received from Harkins Amusement Enterprises, Inc. (in the form of paid medical insurance premiums), while respondent allows a partially offsetting health insurance deduction of $2,597 for self-employed (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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