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EPPS v. COMMISSIONER

Docket Nos. 12601-93, 13484-93.

70 T.C.M. 1 (1995)

T.C. Memo. 1995-297

John and Stacia Epps v. Commissioner. Electric Motor Service Company, Inc. v. Commissioner.

United States Tax Court.

Filed July 3, 1995.

Attorney(s) appearing for the Case

James Allen Brown, for the petitioners. David L. Jordan and John R. Keenan, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes, an addition to tax, and accuracy-related penalties as follows:

                    Addition to Tax    Penalty
Year   Deficiency      Sec. 6661      Sec. 6662

1988   $8,645.96        $2,311            -
1989    1,966.00          -               ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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