T.C. Memo. 2001-77 UNITED STATES TAX COURT LESELY J. AND ALJOURNIA MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12656-98. Filed March 30, 2001. Lesely J. and Aljournia Moore, pro sese. Jeanne Gramling, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: By notice of deficiency dated April 8, 1998 (the notice), respondent determined Federal income tax deficiencies, additions to tax, and penalties for petitioners as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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