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BEERY v. COMMISSIONER

Docket No. 12113-01.

86 T.C.M. 669 (2003)

T.C. Memo. 2003-331

Joyce E. & Jerome G. Beery v. Commissioner.

United States Tax Court.

Filed December 3, 2003.

Attorney(s) appearing for the Case

Joyce E. and Jerome G. Beery, pro sese.

Dennis R. Onnen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined the following deficiencies and penalties with respect to petitioners' Federal income taxes:1

Year   Deficiency   Penalty Sec. 6662

1998    $30,752           $6,150
1999     32,136            6,427

After concessions,2 the issues for decision are as follows:

(1) Whether...

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