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.
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