Wesinger, Jr. v. Commissioner

Docket Nos. 17610-97, 12694-98.

78 T.C.M. 771 (1999)

T.C. Memo. 1999-372

Ralph E. Wesinger, Jr. and Catherine R. Wesinger v. Commissioner.

United States Tax Court.

Filed November 8, 1999.


Attorney(s) appearing for the Case

Steven J. Roth, for the petitioners. Andrew R. Moore and Caroline Tso Chen, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

In these consolidated cases, respondent determined the following deficiencies and accuracy-related penalties with respect to petitioners' Federal income taxes for the taxable years 1992 through 1995:

                                         Penalty
Year                      Deficiency   Sec. 6662(a)

1992 ..................    $10,616        $2,123
1993 .......

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