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BENSON v. COMMISSIONER

Docket No. 4006-95.

72 T.C.M. 488 (1996)

T.C. Memo. 1996-394

W.C. Benson and Linda R. Benson v. Commissioner.

United States Tax Court.

Filed August 26, 1996.

Attorney(s) appearing for the Case

W.C. Benson, pro se. Vicki L. Miller, for the respondent.

MEMORANDUM OPINION

KORNER, Judge:

Respondent determined deficiencies in and accuracy-related penalties on petitioners' Federal income taxes for the years 1990 and 1991 as follows:

                                       Penalty
                                      ----------
Year                      Deficiency   Sec. 6662

1990 ..................   $ 1,316.56   $  263.31
1991 ..................    10,817.41 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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