T.C. Memo. 2001-21
UNITED STATES TAX COURT
JULIAN O. VON KALINOWSKI AND PENELOPE J. VON KALINOWSKI,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 46200-86. Filed January 30, 2001.
Philip R. Linsley, for petitioners.
David R. Jojola, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: For 1981 and 1982, respondent determined
deficiencies in petitioners’ Federal income taxes and additions
to tax as follows:
Additions to Tax
Year Deficiency Sec. 6653(a)(1) Sec. 6653(a)(2)
1
1981 $182,296 $9,114.80
1
1982 81,495 4,074.75
1 50 percent of interest due on the deficiency for the
relevant year.
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