T.C. Memo. 2004-263
UNITED STATES TAX COURT
STEVEN J. AND TERRY L. NAMYST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20313-03. Filed November 17, 2004.
Jay B. Kelly, for petitioners.
Blaine Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies of $2,497,
$3,724, $2,875, and $3,343, in petitioners’ 1996, 1997, 1998, and
1999 Federal income taxes, respectively. Respondent also
determined penalties under section 66621 of $499.40, $744.80,
1Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
(continued...)
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