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HESS v. COMMISSIONER

Docket No. 8857-97.

76 T.C.M. 14 (1998)

T.C. Memo. 1998-240

Walter E. Hess and Helen L. Hess v. Commissioner.

United States Tax Court.

Filed July 2, 1998.

Attorney(s) appearing for the Case

Milton J. Schubin and Sydney E. Unger, for the petitioners. John Aletta, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Walter E. Hess and Helen L. Hess petitioned the Court to redetermine respondent's determination of the following deficiencies in Federal income tax and accuracy-related penalties under section 6662(a):

                                 Accuracy-Related Penalty
Year                Deficiency         Sec. 6662(a)

1992 ............    $ 17,970            $ 3,594...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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