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SMILEY v. COMMISSIONER

Docket No. 13712-98.

78 T.C.M. 878 (1999)

T.C. Memo. 1999-390

Dane Marie Smiley and Richard Dean Smiley, v. Commissioner.

United States Tax Court.

Filed December 1, 1999.

Attorney(s) appearing for the Case

Dane Marie Smiley and Richard Dean Smiley, pro se. Reid M. Huey, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined deficiencies in petitioners' 1995 and 1996 Federal income taxes and accuracy-related penalties under section 6662(a)1 as follows:

                                         Penalty
Year                     Deficiency   Section 6662(a)

1995 .................     $3,875          $771
1996 .................      2,505...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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