MARANTO v. COMMISSIONER

Docket No. 19822-95.

73 T.C.M. 2276 (1997)

T.C. Memo. 1997-122

Stephen P. and Jutta A. Maranto v. Commissioner.

United States Tax Court.

Filed March 10, 1997.


Attorney(s) appearing for the Case

Stephen P. and Jutta Maranto, pro sese. James J. Posedel, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined a deficiency of $10,810 in petitioners' 1991 Federal income tax. Respondent further determined an addition to tax pursuant to section 66541 in the amount of $769 and an accuracy-related penalty pursuant to section 6662(a) in the amount of $2,162.

After concessions by respondent, the issues remaining for decision are: (1) Whether the period of limitations...

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