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STODDARD v. COMMISSIONER

Docket No. 1527-99.

83 T.C.M. 1163 (2002)

T.C. Memo. 2002-31

Steven K. Stoddard and Ellen M. Stoddard v. Commissioner.

United States Tax Court.

Filed January 30, 2002.

Attorney(s) appearing for the Case

Ellen M. Stoddard, pro se.

Sandra Veliz, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax (tax):

                                                                        Accuracy-Related
   Year                                                    Deficiency       Penalty

   1995...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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