1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 74 T.C.M.
  5. 74 T.C.M. 311 (1997)
 

JONES v. COMMISSIONER

Docket No. 26934-95.

74 T.C.M. 311 (1997)

T.C. Memo. 1997-368

Eric L. and Kay K. Jones v. Commissioner.

United States Tax Court.

Filed August 11, 1997.

Attorney(s) appearing for the Case

Eric L. Jones, for the petitioners. Clinton M. Fried, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency of $12,543 in petitioners' 1989 Federal income tax and an accuracy-related penalty pursuant to section 6662 in the amount of $475.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After a concession,

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