T.C. Memo. 2005-68
UNITED STATES TAX COURT
ALBERT M. GRAHAM AND MARTHA A. GRAHAM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 587-03. Filed March 31, 2005.
W. Rod Stern, for petitioners.
Louis B. Jack and Kevin W. Coy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' Federal income tax and penalties as follows:
Penalties
Year Deficiency Sec. 6662 Sec. 6663
1995 $79,701 -- $58,241.25
1998 22,412 $2,187.80 48,376.50
1999 55,578 190.00 1,166.25
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Last modified: May 25, 2011