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HENDRICKS v. COMMISSIONER

Docket No. 13646-99.

82 T.C.M. 893 (2001)

T.C. Memo. 2001-299

James E. Hendricks and Roberta J. Hendricks v. Commissioner.

United States Tax Court.

Filed November 8, 2001.

Attorney(s) appearing for the Case

James E. Hendricks and Roberta J. Hendricks, pro se. Jeanne Gramling, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a $19,420 deficiency in petitioners' Federal income tax for 1996 and a $3,884 accuracy-related penalty under section 6662(a)(1)1 and (d)(1) for substantial understatement of tax.

Following concessions,2 we must decide the following issues:

1. Whether $69,500 that James E. Hendricks (petitioner) withdrew from...

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