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FRIES v. COMMISSIONER

Docket No. 23232-93.

73 T.C.M. 2085 (1997)

T.C. Memo. 1997-93

Thomas M. and Christine A. Fries v. Commissioner.

United States Tax Court.

Filed February 24, 1997.

Attorney(s) appearing for the Case

Thomas M. Fries and Christine A. Fries, pro sese. Amy A. Campbell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the tax year ended December 31, 1989, in the amount of $19,728. Respondent also determined that petitioners are liable for an accuracy-related penalty of $3,946 pursuant to section 6662(a) for 1989. (Petitioner Christine A. Fries is a party to this proceeding solely because she filed a joint return with her husband, and the term...

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