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HOLT v. COMMISSIONER

Docket No. 187-98.

78 T.C.M. 625 (1999)

T.C. Memo. 1999-348

Dale C. and Jacqueline L. Holt v. Commissioner.

United States Tax Court.

Filed October 20, 1999.

Attorney(s) appearing for the Case

Stephen D. Willey, for the petitioner. James F. Prothro, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PAJAK, Special Trial Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $6,748, together with an accuracy-related penalty under section 6662(a) in the amount of $1,350, for the taxable year 1995. All section references are to the Internal Revenue Code in effect for the year in issue.

On brief, respondent conceded that petitioners...

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