T.C. Summary Opinion 2004-83
UNITED STATES TAX COURT
MICHAEL J. SULLIVAN AND MAUREEN SULLIVAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5178-03S. Filed June 24, 2004.
Michael J. and Maureen Sullivan, pro sese.
Frank N. Panza, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect at the time that the petition was filed. Unless otherwise
indicated, subsequent section references are to the Internal
Revenue Code in effect for the year in issue.
Respondent determined for taxable year 2000 a deficiency in
petitioners' Federal income tax of $39,519 and an accuracy-
related penalty of $2,314.
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