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MARTIN v. COMMISSIONER

Docket Nos. 18241-97, 18247-97.

77 T.C.M. 2152 (1999)

T.C. Memo. 1999-193

Richard C. and Hattie M. Martin v. Commissioner. William L. and Sylvia L. Martin v. Commissioner.

United States Tax Court.

Filed June 15, 1999.

Attorney(s) appearing for the Case

William M. Weintraub and Brian J. Wright, for the petitioners. Michael H. Salama and Ian Russell, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

These cases were consolidated for purposes of trial, briefing, and opinion.

Pursuant to separate notices of deficiency, respondent determined the following deficiencies and accuracy-related penalties:

Richard C. and Hattie M. Martin, Docket No. 18241-97: 
Year                                                        Deficiency   Sec. 6662(a)

1992...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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