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EMMONS v. COMMISSIONER

Docket No. 17294-95.

75 T.C.M. 2275 (1998)

T.C. Memo. 1998-173

Shirley Dean Emmons and Charles W. Emmons v. Commissioner.

United States Tax Court.

Filed May 11, 1998.

Attorney(s) appearing for the Case

Shirley Dean Emmons and Charles W. Emmons, pro sese. William I. Miller, for the respondent.

MEMORANDUM OPINION

GALE, Judge:

Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $13,349, an addition to tax under section 6651(a)(1)1 in the amount of $2,002, and an accuracy-related penalty under section 6662(a) in the amount of $2,670.

After concessions,2 the issues for decision are as follows: (1) Whether petitioners must-recognize long-term capital...

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