T.C. Memo. 1999-358
UNITED STATES TAX COURT
JOHN H. MINER AND HOLLY K. MINER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21663-96. Filed October 26, 1999.
Hubert E. Kelly, for petitioners.
John W. Duncan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' income tax and additions to tax as follows:
Additions to tax Penalty
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1) 6654 6662(a)
1988 $13,717 $3,207 $2,034 $1,282 -
1989 8,428 - - 364 $4,167
1991 14,586 3,306 - - 2,917
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