T.C. Memo. 2002-119 UNITED STATES TAX COURT GERALD L. AND ERMA L. DUNNEGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8072-00. Filed May 14, 2002. David K. Holmes, for petitioners. Elizabeth Downs, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income tax and penalties under section 6662(a) as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011