T.C. Memo. 2004-275
UNITED STATES TAX COURT
RONALD F. AND CYNTHIA G. VAN SCOTEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24946-96. Filed December 6, 2004.
Wendy S. Pearson, Terri A. Merriam, and Jennifer A. Gellner,
for petitioners.
Nhi T. Luu-Sanders and Alan E. Staines, 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 $2,872 for the taxable year 1991. Unless otherwise
indicated, section references are to the Internal Revenue Code in
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011