T.C. Memo. 2002-261
UNITED STATES TAX COURT
CARL L. HENN AND EUGENIA T. HENN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9895-00. Filed October 9, 2002.
E. Martin Davidoff, for petitioners.
Rodney J. Bartlett and Timothy S. Sinnott, for respondent.
MEMORANDUM OPINION
DINAN, Special Trial Judge: Respondent determined that
petitioners are liable for additions to tax for taxable year 1982
under section 6653(a)(1) and (2) in the respective amounts of
$256 and 50 percent of the interest due on a $5,124 deficiency.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and all
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011