Lewis Peter and Judy Hasty Larson - Page 1

                                 T.C. Memo. 2002-295                                  

                               UNITED STATES TAX COURT                                

                  LEWIS PETER AND JUDY HASTY LARSON, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10315-01.             Filed December 2, 2002.               

               Lewis Peter Larson and Judy Hasty Larson, pro sese.                    
               David R. Ferguson and C. Teddy Li, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency in, and            
          an accuracy-related penalty under section 6662(a)1 on, petition-            
          ers’ Federal income tax (tax) in the amounts of $6,367 and                  

               1All section references are to the Internal Revenue Code               
          (Code) in effect for the year at 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  Next

Last modified: May 25, 2011