T.C. Memo. 2002-12
UNITED STATES TAX COURT
HOWARD AND LINDA LEVINE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6398-99. Filed January 10, 2002.
Stuart E. Abrams, for petitioners.
Rosemarie D. Camacho, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax liabilities and penalties, as
follows:
Fraud Penalty
Year Deficiency Sec. 6663
1990 $ 2,108 $ 1,581
1991 10,063 7,547
1992 11,136 8,352
1993 13,411 10,058
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Last modified: May 25, 2011