T.C. Memo. 2004-269
UNITED STATES TAX COURT
GARY D. AND JOHNEAN F. HANSEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25191-96. Filed November 24, 2004.
Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner,
for petitioners.
Nhi T. Luu-Sanders, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined that
petitioners are liable for a section 6662(a) accuracy-related
penalty of $1,545 for the taxable year 1991. Unless otherwise
indicated, section references are to the Internal Revenue Code in
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