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LOGIE v. COMMISSIONER

Docket No. 9915-97.

76 T.C.M. 744 (1998)

T.C. Memo. 1998-387

Kenneth and Linda J. Logie v. Commissioner.

United States Tax Court.

Filed October 29, 1998.

Attorney(s) appearing for the Case

Linda J. Logie, pro se.

Rebecca T. Hill and Marion T. Robus, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Respondent determined a deficiency of $14,322 in petitioners' 1994 Federal income tax and a $2,864 accuracy-related penalty under section 6662(a).

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After a concession by the respondent,

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