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RAY v. COMMISSIONER

Docket No. 21636-94.

72 T.C.M. 780 (1996)

T.C. Memo. 1996-436

Connie D. Ray and Roma Kay Ray v. Commissioner.

United States Tax Court.

Filed September 25, 1996.

Attorney(s) appearing for the Case

Ron Lewis, Ruidoso, N.M., for the petitioners. Candace M. Williams, for the respondent.

MEMORANDUM OPINION

KORNER, Judge:

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

                                            Penalty
Year                          Deficiency   Sec. 6662

1990 ......................     $1,859      $  372
1991 ......................      6,891       1,378
1992 .................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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