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JOHNSON v. COMMISSIONER

Docket No. 21955-97.

78 T.C.M. 1187 (1999)

T.C. Memo. 1999-412

Wayne M. and Janet L. Johnson v. Commissioner.

United States Tax Court.

Filed December 20, 1999.

Attorney(s) appearing for the Case

Wayne M. Johnson, pro se. Judith Cohen, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,379 for the taxable year 1994. Respondent also determined petitioners were liable for an accuracy-related penalty under section 6662(a) in the amount of $148 for the taxable year 1994. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references...

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