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GUERRERO v. COMMISSIONER

Docket Nos. 20218-98, 20219-98.

81 T.C.M. 1205 (2001)

T.C. Memo. 2001-44

Jeffrey M. Guerrero and Genedine R. Guerrero v. Commissioner. Alan G. Bone and Kathleen A. Bone v. Commissioner.

United States Tax Court.

Filed February 23, 2001.

Attorney(s) appearing for the Case

James L. McDonald, Sr., Atlanta, Georgia, for the petitioners.

Larry D. Anderson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

In separate notices of deficiency, respondent determined deficiencies in petitioners' income taxes and penalties as follows:

                                        Penalty
     Docket No.     Year      Deficiency     Section 6662(a)

      20218-98      1992       $34,515          $6,903
      20219-98      1992        31,568           6,314

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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