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LENZEN v. COMMISSIONER

Dkt. Nos. 7422-03, 7423-03.

89 T.C.M. 1324 (2005)

T.C. Memo. 2005-120

Alan D. Lenzen and Dianne Lenzen v. Commissioner; Royal American Foods, Inc. v. Commissioner.

United States Tax Court.

May 24, 2005.

Attorney(s) appearing for the Case

Gregory R. Troy, for petitioners in docket No. 7422-03.

Daniel W. Schermer, for petitioner in docket No. 7423-03.

Helen H. Keuning, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

Respondent determined a deficiency of $46,666 and an accuracy-related penalty under section 66621 of $9,333.20 in petitioners Alan D. and Dianne Lenzen's (Mr. Lenzen and Mrs. Lenzen or collectively, the Lenzens) Federal income tax for 1999. Respondent also determined a deficiency of $34,270 and an accuracy-related penalty under section 6662 of $6,854 in petitioner Royal American...

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