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HENTGES v. COMMISSIONER

Docket No. 11049-96.

76 T.C.M. 35 (1998)

T.C. Memo. 1998-244

Michael E. and Nancy Hentges v. Commissioner.

United States Tax Court.

Filed July 6, 1998.

Attorney(s) appearing for the Case

James A. Hogue and James O. Goodwin, Broken Arrow, Okla., for the petitioners. William F. Castor, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $8,116 in Federal income tax and an accuracy-related penalty under section 6662(a) in the amount of $1,623 for petitioners' 1992 tax year.

After a concession by petitioners, the issues for decision are whether petitioners properly substantiated...

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