United States Tax Court November 17, 2000, No. 24459-97 (DeCleene v. Commissioner)

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United States · · · 17-11-2000

lead-opinion

Beghe, Judge:

Respondent determined for the taxable year 1993 that petitioners had a Federal income tax deficiency of $23,796 and were liable for a section 6662(a)1 accuracy-related penalty of $4,759.

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