OWENS v. COMMISSIONER

Docket Nos. 26716-93, 27265-93.

74 T.C.M. 1320 (1997)

T.C. Memo. 1997-538

Clyde E. Owens and Marie W. Owens v. Commissioner. Janet L. Feltrinelli v. Commissioner.

United States Tax Court.

Filed December 4, 1997.


Attorney(s) appearing for the Case

Clyde E. Owens, Marie W. Owens, and Janet L. Feltrinelli, pro se. Amy A. Campbell and Lawrence B. Austin, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that petitioners are liable for income tax deficiencies and penalties as follows:

                          Clyde E. Owens and Marie W. Owens

                                                                      Accuracy-related
Year                                                     Deficiency       penalty

1989 ....................

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