PELHAM v. COMMISSIONER

Docket Nos. 18687-99, 18688-99.

82 T.C.M. 164 (2001)

T.C. Memo. 2001-173

Richard R. Pelham and Paula A. Pelham v. Commissioner. RRP Trust, Richard R. Pelham, Trustee v. Commissioner.

United States Tax Court.

Filed July 12, 2001.


Attorney(s) appearing for the Case

W. McNab Miller III, for the petitioners. W. Lance Stodghill, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge.

Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties under section 6662(a) as follows:

                       Richard R. and Paula A. Pelham
                            Docket No. 18687-99

                                                                     Penalty
  Year                        ...

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