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SMITH v. COMMISSIONER

Dkt. No. 5708-03.

91 T.C.M. 909 (2006)

T.C. Memo. 2006-51

L. Ben Smith and Carol Smith v. Commissioner.

United States Tax Court.

March 23, 2006.

Attorney(s) appearing for the Case

Steven T. Barta, for petitioners.

Jonathan J. Ono, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge.

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):

                         Accuracy-Related Penalty
   Year   Deficiency        Under Sec. 6662(a)

  1999     $16,935             $3,387.00
  2001      17,586              3,517.20...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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