T.C. Memo. 1999-316
UNITED STATES TAX COURT
JANINE MIDORI FUJIOKA AND DAVID MIURA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 105-99. Filed September 24, 1999.
Janine Midori Fujioka, pro se.
Paul R. Zamolo, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: Respondent determined a
deficiency in petitioners' Federal income tax in the amount of
$2,976 and an accuracy-related penalty pursuant to section
6662(a) in the amount of $595 for the taxable year 1995.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
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