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LAMB, JR. v. COMMISSIONER

Docket No. 17253-94.

71 T.C.M. 2665 (1996)

T.C. Memo. 1996-166

Derril O. Lamb, Jr. and Joyce Lamb v. Commissioner.

United States Tax Court.

Filed April 1, 1996.

Attorney(s) appearing for the Case

Thomas J. Van Meer and D. Kelley Young, South Portland, Me., for the petitioners. Paul Colleran and David N. Brodsky, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties as follows:

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

1990 ...............     $9,560       $1,288
1991 ...............      6,561        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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