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NELSON v. COMMISSIONER

Docket No. 5391-97.

81 T.C.M. 1632 (2001)

T.C. Memo. 2001-117

Ruth N. Nelson v. Commissioner.

United States Tax Court.

Filed May 17, 2001.

Attorney(s) appearing for the Case

Robert C. Barrett, Jr., for the petitioner.

Candace M. Williams, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined deficiencies of $5,838 and $4,349 in petitioner's Federal income taxes for 1992 and 1993, respectively, and accuracy-related penalties under section 6662(a) of $1,167 and $869 for those years.1

The issues for decision are: (1) Whether, for 1992 and 1993, an activity conducted by petitioner known as the Baton Rouge Volleyball Club constituted an...

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