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SNYDER v. COMMISSIONER

Docket No. 11638-99.

82 T.C.M. 651 (2001)

T.C. Memo. 2001-255

James D. and Rita K. Snyder v. Commissioner.

United States Tax Court.

Filed September 28, 2001.

Attorney(s) appearing for the Case

James D. and Rita K. Snyder, pro se. Dale A. Suzi, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated March 31, 1999 (the notice), respondent determined deficiencies in, and an addition and penalties with respect to, petitioners' 1992 through 1995 Federal income taxes, as follows:

                                                              Sec. 6651(a)      Sec. 6662(a)
   Year                                        Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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