CASTRO v. COMMISSIONER

Docket Nos. 10785-99, 10794-99, 10795-99.

81 T.C.M. 1615 (2001)

T.C. Memo. 2001-115

Kevin D. Castro and Margarita C. Castro, et al. v. Commissioner.

United States Tax Court.

Filed May 14, 2001.


Attorney(s) appearing for the Case

Edward G. Marshall, for the petitioners.

Fred E. Green, Jr., for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

In separate notices of deficiency, respondent determined the following income tax deficiencies and penalties with respect to petitioners' Federal income taxes:2

Kevin D. Castro and Margarita C. Castro, Docket No. 10785-99

                                Accuracy-Related Penalty
  Year          Deficiency         Sec. 6662...

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