T.C. Memo. 2006-83
UNITED STATES TAX COURT
LARRY G. BANGS AND MARY L. BANGS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17415-04. Filed April 24, 2006.
W. Alan Lautanen, for petitioners.
Erin K. Huss, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and accuracy-related penalties
under section 6662(a)1 for 1999, 2000, 2001, and 2002 (the years
at issue). For 1999, respondent determined a $14,335 deficiency
and determined that petitioners were liable for a $2,867
1All section references are to the Internal Revenue Code for
the years at issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure, unless otherwise indicated.
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