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KLING v. COMMISSIONER

Docket No. 3982-98.

81 T.C.M. 1448 (2001)

T.C. Memo. 2001-78

Raymond F. Kling and Barbara K. Kling v. Commissioner.

United States Tax Court.

Filed March 30, 2001.

Attorney(s) appearing for the Case

James A. Amodio and Stephen L. Kadish, for the petitioners.

Herbert W. Linder, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined deficiencies in petitioners' 1991 and 1992 Federal income and self-employment taxes and accuracy-related penalties as follows:

                           Accuracy-Related
                               Penalty

  Year        Deficiency      Sec. 6662(a)

  1991       1$30,573.69        $6,115
  1992  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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