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DOZIER v. COMMISSIONER

Docket No. 10087-99.

80 T.C.M. 214 (2000)

T.C. Memo. 2000-255

Harold L. and LaCheer A. Dozier v. Commissioner.

United States Tax Court.

Filed August 11, 2000.

Attorney(s) appearing for the Case

Harold L. Dozier and LaCheer A. Dozier, pro se. Eric B. Jorgensen, for the respondent.

MEMORANDUM OPINION

PAJAK, Special Trial Judge:

Respondent determined deficiencies in petitioners' 1995 and 1996 Federal income taxes in the amounts of $6,382 and $1,440, respectively, and an accuracy-related penalty under section 6662(a) in the amount of $1,276 for 1995. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue.

After a concession by respondent that petitioners are not liable...

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