T.C. Memo. 2004-227
UNITED STATES TAX COURT
NORMA A. COHEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8404-02. Filed October 7, 2004.
Neil L. Prupis, for petitioner.
Guy G. LaVignera and Patricia H. Delzotti, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined a deficiency in
petitioner’s Federal income tax for 1999 and a penalty as
follows:
Accuracy-Related Penalty
Deficiency Under Sec. 6662(a)
$22,252 $4,450
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