McDANIEL v. COMMISSIONER

Docket No. 1622-98.

77 T.C.M. 1880 (1999)

T.C. Memo. 1999-133

Robert S. McDaniel, Jr. and W. Jane McDaniel v. Commissioner.

United States Tax Court.

Filed April 21, 1999.


Attorney(s) appearing for the Case

George Browning III, for the petitioners. William R. McCants, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):

                                     Accuracy-Related
Year                    Deficiency       Penalty

1993 ................    $ 4,752         $  950
1994 ................     17...

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