Extract
Alfred L. and Renee E. Fields, (1999)
T.C. Memo. 1999-408
UNITED STATES TAX COURT ALFRED L. AND RENEE E. FIELDS, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 22011-97, 22012-97, Filed December 15, 1999.22013-97, 22014-97.Douglas E. Kahle, for petitioners.John C. McDougal and Dustin M. Starbuck, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: These cases were consolidated for trial, briefing, and opinion. Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and penalties, as follows: Alfred L. and Renee E. Fields, Docket No. 22011-97:Additions to tax Accuracy-Related Penalty Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1993 $10,913 $2,188 $2,183 1994 18,871 4,718 3,774 Frank H. and Irma E. Bullock, Docket No. 22012-97:Additions to tax Accuracy-Related Pe...See the full content of this document
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