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ROBINSON v. COMMISSIONER

Docket Nos. 4428-98, 4429-98, 4435-98.

117 T.C. 308 (2001)

117 T.C. No. 25

OLIVER K. ROBINSON AND DEBORAH L. ROBINSON, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 19, 2001.

Attorney(s) appearing for the Case

Roger M. Schrimp, James F. Lewis, and Steven G. Pallios, for petitioners.

Michael F. Steiner, Julie A. Howell, and Dale A. Zusi, for respondent.

GERBER, Judge:

In separate notices of deficiency, respondent determined deficiencies in petitioners' Federal income tax and accuracy-related penalties under section 66622 for the 1992, 1993, and 1994 taxable years as follows:


                                     Penalty
  Docket No.   Year   Deficiency   sec. 6662(a)

   4428-98     1992...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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