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DENNIS J. v. COMMISSIONER

Docket No. 2009-01.

85 T.C.M. 750 (2003)

T.C. Memo. 2003-10.

Dennis J. and Carol R. Kraus v. Commissioner.

United States Tax Court.

Filed January 9, 2003.

Attorney(s) appearing for the Case

Dennis J. and Carol R. Kraus, pro sese.

Michael W. Berwind, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in petitioners' 1997 and 1998 income tax of $10,069 and $10,337, respectively. Respondent also determined penalties under section 6662(a)1 for 1997 and 1998 of $4,027.60 and $4,134.80, respectively.2 The issues remaining for our consideration are: (1) Whether Dennis J. Kraus (petitioner) was entitled to report...

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