T.C. Memo. 2001-78
UNITED STATES TAX COURT
RAYMOND F. KLING AND BARBARA K. KLING, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3982-98. Filed March 30, 2001.
James A. Amodio and Stephen L. Kadish, for petitioners.
Herbert W. Linder, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in
petitioners' 1991 and 1992 Federal income and self-employment
taxes and accuracy-related penalties as follows:
Page: 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