LEVY v. COMMISSIONER

Docket No. 11657-99.

81 T.C.M. 1737 (2001)

T.C. Memo. 2001-136

Larry M. Levy and Diane Levy v. Commissioner.

United States Tax Court.

Filed June 8, 2001.


Attorney(s) appearing for the Case

Larry M. Levy and Diane Levy, pro sese.

Kenneth C. Peterson, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated March 25, 1999, respondent determined deficiencies in and penalties on petitioners' Federal income taxes as follows:

                                                Penalty
    Year                        Deficiency     Sec. 6662(a)

    1991 ....................   $17,334        $3,467
    1992 ....................    27,024         5,405
...

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