Julian O. Von Kalinowski and Penelope J. Von Kalinowski - Page 1
















                                 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.                                                    





Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011