Docket No. 3121-95.

72 T.C.M. 1193 (1996)

T.C. Memo. 1996-499

Lee W. Yates and Wendy S. Yates v. Commissioner.

United States Tax Court.

Filed November 6, 1996.

Attorney(s) appearing for the Case

Bruce J. Berger, Fresno, Calif., for the petitioner. Andrew P. Crousore, for the respondent.


PANUTHOS, Chief Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes, as well as accuracy-related penalties, in the following amounts:

                              Accuracy-Related Penalty
Year             Deficiency<...

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