HARKER v. COMMISSIONER

Docket No. 15092-92.

68 T.C.M. 1272 (1994)

T.C. Memo. 1994-583

Dennis W. Harker and Mary Harker v. Commissioner.

United States Tax Court.

Filed December 1, 1994.


Attorney(s) appearing for the Case

Larry E. McKibben and Michael R. Horn, 302 Masonic Temple Bldg., Marshalltown, Iowa, for the petitioners. Mary Ann Waters and Jeffrey A. Schlei, for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies and additions to tax for petitioners as follows:

                                                                Additions to Tax
                                                 ---------------------------------------------
Year                              Deficiency     Sec. 6653(b)(1)   Sec. 6653(b)(2)   Sec. 6661...

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