T.C. Memo. 2006-235
UNITED STATES TAX COURT
JORGE O. AND CLELIA E. SVOBODA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13195-04. Filed November 2, 2006.
Jorge O. and Clelia E. Svoboda, pro sese.
Karen Nicholson Sommers, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined an income tax deficiency
and an accuracy-related penalty under section 6662(a)1 with
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986 as in effect for the taxable
year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011