ALFRED v. COMMISSIONER

Docket Nos. 22011-97, 22012-97, 22013-97, 22014-97.

78 T.C.M. 1167 (1999)

T.C. Memo. 1999-408

Alfred L. and Renee E. Fields, et al. v. Commissioner.

United States Tax Court.

Filed December 15, 1999.


Attorney(s) appearing for the Case

Douglas E. Kahle, Chesapeake, Va., for the petitioners. John C. McDougal and Dustin M. Starbuck, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

These cases were consolidated for trial, briefing, and opinion. Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and penalties, as follows:

                    Alfred L. and Renee E. Fields, Docket No. 22011-97:

                                                    Additions to tax   Accuracy-Related Penalty
Year
                    
                    
                    

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