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JONES v. COMMISSIONER

Docket No. 116-97.

76 T.C.M. 597 (1998)

T.C. Memo. 1998-354

Sandy Kay Jones and Clint Joseph Jones v. Commissioner.

United States Tax Court.

Filed October 5, 1998.

Attorney(s) appearing for the Case

Sandy Kay Jones and Clint Joseph Jones, pro sese. Jeremy L. McPherson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency in, and a penalty on, the Federal income tax for 1994 of Sandy Kay Jones (Mrs. Jones) and Clint Joseph Jones (petitioner) as follows:

                                                               Accuracy-Related Penalty
                                                               --------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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