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SCHAEFER v. COMMISSIONER

Docket No. 7139-92.

67 T.C.M. 2936 (1994)

T.C. Memo. 1994-206

Berton T. and Maureen E. Schaeffer v. Commissioner.

United States Tax Court.

Filed May 10, 1994.

Attorney(s) appearing for the Case

Michael J. Hill, 18235 Detroit Rd., Lakewood, Ohio, for the petitioners. Dawn Marie Krause, for the respondent.

Memorandum Findings of Fact and Opinion

CHIECHI, Judge:

Respondent determined the following deficiencies in, additions to, and accuracy-related penalty on petitioners' Federal income tax:

                                                                                Accuracy-Related
                                                   Additions to Tax                 Penalty
                                        -----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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