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SPEAR v. COMMISSIONER

Docket Nos. 19393-92, 19677-92.

68 T.C.M. 238 (1994)

T.C. Memo. 1994-354

Joseph Spear v. Commissioner.

United States Tax Court.

Filed July 26, 1994.

Attorney(s) appearing for the Case

Mark Segal, 720 S. Fourth St., Las Vegas, Nev., for the petitioner. Paul K. Voelker, for the respondent.

Memorandum Opinion

Couvillion, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined, for petitioner's 1989 and 1990 tax years, respectively, deficiencies in Federal income taxes of $2,418 and $4,823, and penalties under section 6662(a), for negligence or disregard of rules or regulations under section 6662(b)(1), of $483.60 and $964...

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