T.C. Memo. 2002-278
UNITED STATES TAX COURT
JAMES LINDSEY AND LYNNE LINDSEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6425-02. Filed November 4, 2002.
James Lindsey and Lynne Lindsey, pro sese.
Bradley Taylor, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners, while residing in Big Bear Lake,
California, petitioned the Court to redetermine respondent’s
determination that they are liable for an accuracy-related
penalty of $2,754.40 under section 6662(d). The determination,
which relates to 1996, arises out of certain adjustments which
respondent made to the income of a partnership in which
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