FABRY v. COMMISSIONER

Docket No. 9126-96.

111 T.C. 305 (1998)

CARL J. FABRY AND PATRICIA P. FABRY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 16, 1998.


Attorney(s) appearing for the Case

Robert S. MacDonald and Brian J. Moran, for petitioners.

Stephen R. Takeuchi, for respondent.


OPINION

HALPERN, Judge:

I. Introduction

By notice of deficiency dated February 14, 1996, respondent determined a deficiency in petitioners' 1992 Federal income tax of $201,054 and an accuracy-related penalty of $40,211.

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...

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