ZDUN v. COMMISSIONER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined deficiencies in, and penalties on, the Federal income tax for 1992, 1993, and 1994 of Terry F. Zdun (petitioner) and Carol J. Zdun (Mrs. Zdun) as follows:

                                     Accurancy-Related
Year                   Deficiency   Penalty Sec. 6662(a)

1992 ...............    $ 6,668           $1,334
1993 ............... ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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