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BUNNEY v. COMMISSIONER

Docket No. 20713-97.

114 T.C. 259 (2000)

MICHAEL G. BUNNEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 10, 2000.

Attorney(s) appearing for the Case

Lawrence J. Kaplan, for petitioner.

Christine V. Olsen, for respondent.

OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Petitioner petitioned the Court to redetermine respondent's determination of an $84,080 deficiency in Federal income tax for 1993 and a $16,816 accuracy-related penalty for negligence under section 6662(a).

After concessions,1 we must decide the following issues with respect to 1993:

Let's get started

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