T.C. Memo. 2003-281
UNITED STATES TAX COURT
MICHAEL T. CAREY AND LEONE R. CAREY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2003-02. Filed September 30, 2003.
Michael T. Carey and Leone R. Carey, pro se.
Jeremy L. McPherson, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This case is before the Court on
respondent’s motion for summary judgment and motion for a penalty
under section 6673.
Respondent determined a deficiency in petitioners' Federal
income tax of $498,933 for 1997, an addition to tax under section
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011