T.C. Memo. 2001-267 UNITED STATES TAX COURT BERNARD J. PENN AND THELMA I. PENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8521-99. Filed October 4, 2001. Bernard J. Penn, pro se. John F. Driscoll, for respondent. MEMORANDUM OPINION GALE, Judge: Respondent determined a Federal income tax deficiency for petitioners’ 1996 taxable year in the amount of $6,269 and a section 6662(a)1 accuracy-related penalty of $1,254. 1 Unless otherwise noted, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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