T.C. Memo. 2008-41
UNITED STATES TAX COURT
JOYCE A. PERKINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6521-06. Filed February 26, 2008.
R determined a deficiency of $6,582 in P’s Federal
income tax for 2003. R also determined an accuracy-related
penalty of $1,316.40 pursuant to sec. 6662(a) and (b)(1),
I.R.C.
Held: P is liable for the deficiency but not the sec.
6662, I.R.C., penalty.
John P. Konvalinka, for petitioner.
John R. Bampfield, for respondent.
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Last modified: March 27, 2008