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HOGAN v. COMMISSIONER

Docket No. 15929-97.

78 T.C.M. 735 (1999)

T.C. Memo. 1999-365

Thomas E. Hogan III and Sheila M. Hogan v. Commissioner.

United States Tax Court.

Filed November 3, 1999.

Attorney(s) appearing for the Case

Thomas E. Hogan III and Sheila M. Hogan pro se. Angela J. Kennedy, for the respondent.

MEMORANDUM OPINION

POWELL, Special Trial Judge:

Respondent determined deficiencies in petitioners' 1991 and 1992 Federal income taxes in the respective amounts of $1,613 and $2,974 and accuracy-related penalties under section 6662(a) in the amounts of $322.60 and $594.80, respectively.1 Respondent also determined an addition to tax under section 6651(a)(1) for 1992 in the amount of $9.

The issues are: (1) Whether petitioners...

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