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KIEFFER v. COMMISSIONER

Docket No. 9404-96.

75 T.C.M. 2403 (1998)

T.C. Memo. 1998-202

Joe T. Kieffer and Linda R. Kieffer v. Commissioner.

United States Tax Court.

Filed June 2, 1998.

Attorney(s) appearing for the Case

Joe T. Kieffer and Linda R. Kieffer, pro sese. Gregory M. Hahn and Christal W. Hillstead, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1993 and 1994 in the amounts of $1,873 and $1,509, respectively and accuracy-related penalties in the amounts of $375 and $302, respectively.

The issues for decision are whether...

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