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.
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