BAKER v. COMMISSIOER

Docket No. 17167-93.

70 T.C.M. 387 (1995)

T.C. Memo. 1995-385

Hastings W. Baker and Beverly J. Baker v. Commissioner.

United States Tax Court.

Filed August 14, 1995.


Attorney(s) appearing for the Case

James H. Stethem, Cincinnati, Ohio, for the petitioners. Jeffrey L. Bassin, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $32,389 for 1990 and $15,484 for 1991, and accuracy-related penalties for negligence pursuant to section 6662 in the amounts of $6,478 for 1990 and $3,097 for 1991.

All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules...

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