T.C. Memo. 2002-250
UNITED STATES TAX COURT
CEDRIC K. AND MADELYN D. NUNN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16165-99. Filed September 30, 2002.
Cedric K. Nunn, pro se.
Marilyn S. Ames, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioners’ Federal income tax for the taxable
year 1993 of $10,904, an addition to tax of $2,651.25 pursuant to
section 6651(a)(1), and a penalty of $2,180.80 pursuant to
section 6662(a).1 Unless otherwise indicated, section references
1 Petitioners originally elected to have their case heard
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011