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LUTZ, JR. v. COMMISSIONER

Docket No. 10211-99.

83 T.C.M. 1446 (2002)

T.C. Memo. 2002-89

Ronald J. Lutz, Jr. and Paula M. Lutz v. Commissioner.

United States Tax Court.

Filed April 4, 2002.

Attorney(s) appearing for the Case

Michele M. Echols, for the petitioners.1

Emile L. Hebert III and Susan S. Canavello, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Respondent determined a $37,164 deficiency in petitioners' 1996 joint Federal income tax and a $7,349 accuracy-related penalty under section 6662(a).2 The issues for decision are: (1) Whether petitioners in 1996 had unreported wagering gains in excess of wagering losses, and if so, the amount of the excess gains; and (2) whether petitioners are liable for a penalty under...

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