T.C. Memo. 2003-24
UNITED STATES TAX COURT
PAUL F. AND ELEANORE M. NICHOLS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6725-01. Filed January 27, 2003.
Paul F. and Eleanore M. Nichols, pro sese.
Jeremy L. McPherson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to
redetermine respondent’s determination that they are liable for
Federal income tax deficiencies for 1997 and 1998 of $59,117 and
$62,558, respectively, and for accuracy-related penalties under
section 6662(a) of $11,823.40 and $12,511.60.
We decide the following issues:
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