1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 72 T.C.M.
  5. 72 T.C.M. 401 (1996)
 

HARP v. COMMISSIONER

Docket No. 7456-94.

72 T.C.M. 401 (1996)

T.C. Memo. 1996-380

Charles R. Harp and April B. Harp v. Commissioner.

United States Tax Court.

Filed August 19, 1996.

Attorney(s) appearing for the Case

Gary R. DeFrang, Joseph M. Wetzel, and Russell A. Sandor, Portland, Ore., for the petitioners. Cheryl B. Harris, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties on, petitioners' Federal income tax:

                             Accuracy-Related Penalty
Year            Deficiency       Section 6662(a)1

1989 ........   $235,120            $47,024
1990 ........     95,898             19,180

The...

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