T.C. Memo. 2001-191
UNITED STATES TAX COURT
JAMES AND MARGARETTE MCMAHAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14282-99L. Filed July 25, 2001.
Joyce Griggs, for petitioners.
Ross M. Greenberg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether
respondent obtained verification of Federal income tax
assessments and whether petitioners are liable for a section
6673(a)(1) penalty. All section references are to the Internal
Revenue Code as amended.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011