T.C. Memo. 2000-90
UNITED STATES TAX COURT
WILLIAM R. & CAROL ENYART, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4336-98. Filed March 14, 2000.
Benjamin R. Cooksey, for petitioners.
Mary Ann Waters, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined a deficiency in, and
an accuracy-related penalty under section 6662(a)1 on, petition-
ers’ Federal income tax (tax) for 1992 in the amounts of $88,442
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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