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COLE v. COMMISSIONER

Docket No. 5394-98.

77 T.C.M. 2235 (1999)

T.C. Memo. 1999-207

Roy J. and Helen Cole v. Commissioner.

United States Tax Court.

Filed June 22, 1999.

Attorney(s) appearing for the Case

Roy J. Cole, pro se. Anne S. Daugharty, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a $31,714 deficiency in petitioners' 1995 Federal income tax, an addition to tax under section 6654(a)1 in the amount of $1,719.60, and an accuracy-related penalty under section 6662(a) in the amount of $6,342.80.

After concessions, the issues for decision are: (1) Whether for 1995 petitioners...

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