T.C. Memo. 2001-317 UNITED STATES TAX COURT HERBERT L. WHITEHEAD AND JENNIFER L. WHITEHEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6271-00. Filed December 20, 2001. J. Patrick Quinn, for petitioners. Julie L. Payne, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined the following defi- ciencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners’ Federal income tax: 1Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect for the years at issue. All Rule references are to the Tax Court Rules of Prac- tice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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