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WELTER v. COMMISSIONER

Docket No. 5041-01.

86 T.C.M. 495 (2003)

T.C. Memo. 2003-299

Herman N. and Veronica Welter v. Commissioner.

United States Tax Court.

Filed October 29, 2003.

Attorney(s) appearing for the Case

Bob A. Goldman, for the petitioners.

Lisa K. Hartnett, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

By notice of deficiency dated January 22, 2001 (the notice of deficiency), respondent determined deficiencies in, and penalties with respect to, petitioners' Federal income tax as follows:

                                          Penalty
Year                  Deficiency   (Sec. 6662(a))

1994 ..............      $25,310        $5,062.00


                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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