T.C. Memo. 2001-200 UNITED STATES TAX COURT TONY L. ZIDAR AND KATHLEEN I. ZIDAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11484-99. Filed August 1, 2001. Jonathan V. Goodman, for petitioners. Michael J. Calabrese, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined a $53,435 deficiency in petitioners’ 1992 Federal income tax and a $10,687 addition to tax under section 6662(a).1 1 All section references are to the Internal Revenue Code as in effect for the taxable year in issue. 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 13 14 15 16 17 18 19 20 Next
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