T.C. Memo. 2002-7
UNITED STATES TAX COURT
ROBERT A. AND SHEILA D. ROUTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18999-99. Filed January 9, 2002.
B. Paul Husband, for petitioners.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated September 17, 1999,
respondent determined deficiencies of $29,717 and $38,195
relating to petitioners’ 1994 and 1995 Federal income taxes,
respectively, and a $7,313 section 6651(a)1 addition to tax
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
(continued...)
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