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LES B. MARTIN v. COMMISSIONER

Docket No. 21214-93.

72 T.C.M. 1211 (1996)

T.C. Memo. 1996-503

Les B. Martin and Millie A. Martin v. Commissioner.

United States Tax Court.

Filed November 7, 1996.

Attorney(s) appearing for the Case

Les B. Martin and Millie A. Martin, pro sese.

T. Keith Fogg and Veena Luthra, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge.

In a notice of deficiency, dated August 12, 1993, respondent determined the following deficiencies and penalties with respect to petitioners' Federal income taxes:

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

1989 ........    $12,672             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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