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LIDDANE v. COMMISSIONER

Docket No. 15738-96.

76 T.C.M. 107 (1998)

T.C. Memo. 1998-259

Steven J. and Jean L. Liddane v. Commissioner.

United States Tax Court.

Filed July 14, 1998.

Attorney(s) appearing for the Case

Steven J. and Jean L. Liddane, pro sese. Gerald W. Douglas, for the respondent.

MEMORANDUM OPINION

BEGHE, Judge:

This case is before the Court on cross-motions for summary judgment under Rule 1211 and respondent's motion to impose a penalty under section 6673. Respondent determined a deficiency of $10,613 in petitioners' 1992 Federal income tax, an addition to tax of $1,255 under section 6651(a) for late filing, and an accuracy-related penalty under section 6662 for negligence.

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