1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 58 T.C.M.
  5. 58 T.C.M. 1323 (1990)
 

JUDY v. COMMISSIONER

Docket No. 25155-88.

58 T.C.M. 1323 (1990)

T.C. Memo. 1990-52

Stephen C. and Judy D. Pecoraro v. Commissioner.

United States Tax Court.

Filed January 30, 1990.

Attorney(s) appearing for the Case

Robert W. Nuzum, for the petitioners. Dale P. Kensinger, Terry W. Vincent and Chris J. Ray, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Chief Judge:

Respondent determined the following deficiency in and additions to petitioners' 1983 Federal income tax:

                                                Additions to Tax-Sections
     Year      Deficiency       6621(c)      6653(a)(1)        6653(a)(2)         6661

     1983     $173,556.45        to be       $8,677.82          50%...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases