T.C. Memo. 1999-417
UNITED STATES TAX COURT
HOWARD G. GRIDER AND ANNA C. GRIDER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21303-97. Filed December 23, 1999.
Howard G. Grider, pro se.
David G. Hendricks and Michael J. O'Brien, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners’ 1994 Federal income tax of $40,464 and an accuracy-
related penalty under section 6662(a) for negligence of $8,093.
After concessions,1 the issues for decision are:
1 Petitioners concede that respondent’s adjustments to their
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