OLIVER W. v. COMMISSIONER

Docket Nos. 3620-96, 3621-96.

83 T.C.M. 1317 (2002)

T.C. Memo. 2002-61

Oliver W. and Edna D. Wilson v. Commissioner.

United States Tax Court.

Filed March 5, 2002.


Attorney(s) appearing for the Case

Oliver W. Wilson, pro se.

Roger P. Law, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

In separate notices of deficiency for 1992 and 1993, respondent determined the following deficiencies and accuracy-related penalties for negligence with respect to petitioners' Federal income taxes:

                                     Penalty
                                       Sec.
Year                   Deficiency   6662(b)(1)

1992 .............

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