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KROPP v. COMMISSIONER

Docket Nos. 10186-98, 10187-98.

79 T.C.M. 1961 (2000)

T.C. Memo. 2000-148

R. Paul Kropp, v. Commissioner. Lorna B. Kropp v. Commissioner.

United States Tax Court.

Filed April 25, 2000.

Attorney(s) appearing for the Case

Maris Baltins and Tamara W. Murock, for the petitioners. Julie L. Payne, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

In these consolidated cases, respondent determined the following deficiencies in, additions to, and an accuracy-related penalty on petitioners' 1994 Federal income tax:

                                                     Additions to Tax       Accuracy-Related Penalty
                                                 ------------------------   ------------------------

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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