Frances L. and Gary L. Rambacher, (1998)
Linked as:
Extract
Frances L. and Gary L. Rambacher, (1998)
T.C. Memo. 1998-124
UNITED STATES TAX COURT FRANCES L. AND GARY L. RAMBACHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11443-96. Filed March 30, 1998.Paul G. Croushore, for petitioners. Andrew M. Winkler, for respondent.MEMORANDUM OPINION GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined additions to petitioners' Federal income tax for the 2 year 1981 in the amount of $128 under section 6653(a)(1) and for 50 percent of the interest due on the underpayment of income tax assessed in the amount of $2,564, pursuant to section 6653(a)(2), attributable to adjustments in the underlying partnership proceedings which resulted in automatic adjustments to petitioners' income pur...See the full content of this document
Sponsored links
