KING v. COMMISSIONER

Docket No. 4373-99.

79 T.C.M. 1842 (2000)

T.C. Memo. 2000-124

Fatai O. and Mary T. King v. Commissioner.

United States Tax Court.

Filed April 10, 2000.


Attorney(s) appearing for the Case

Fatai O. King, pro se. John R. Gilbert and Paul J. Sude, for the respondent.


MEMORANDUM OPINION

FOLEY, Judge:

By notice of deficiency dated December 7, 1998, respondent determined a $12,736 deficiency and a $2,547 section 6662(a) accuracy-related penalty relating to Fatai and Mary King's 1995 Federal income tax. In an amendment to the answer, respondent asserted a section 6663(a) fraud penalty. All section references are to the Internal Revenue Code in effect for 1995.

The Kings, who resided in Wyndmoor, Pennsylvania, when...

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