BEARD v. COMMISSIONER

Docket No. 17193-95.

75 T.C.M. 2002 (1998)

T.C. Memo. 1998-110

Larry Jackson Beard and Gloria Dean Beard v. Commissioner.

United States Tax Court.

Filed March 17, 1998.


Attorney(s) appearing for the Case

Larry Jackson Beard and Gloria Dean Beard, pro sese. Martha J. Weber, for the respondent.


MEMORANDUM OPINION

PARR, Judge:

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

                                        Penalties
                                        ---------
Year                       Deficiency   Sec. 6663

1991 ...................   $4,980.48    $3,735.36
1992 ...................    5,256.73     4,144.30

All section references...

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