Robert E. and Yvonne R. Kovacevich, (2003)

Extract

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Robert E. and Yvonne R. Kovacevich, (2003)

T.C. Memo. 2003-161

UNITED STATES TAX COURT ROBERT E. AND YVONNE R. KOVACEVICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12815-99. Filed June 3, 2003.

Robert E. Kovacevich and Richard W. Kochansky, for petitioners.

Milton B. Blouke and Roger P. Law, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice of deficiency dated April 28, 1999, respondent determined deficiencies, additions to tax, and penalties relating to petitioners' 1992 through 1994 Federal income tax returns as follows:

Addition to Tax Penalty Year Deficiency Sec. 6651(a) Sec. 6662(b)(1) 1992 $18,232 $1,330 $3,176 1993 8,347 1,442 --1994 13,074 -- 2,615 After concessions by both parties, the section 6651(a)(1) addition to tax relating to 1992 and all is...

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