T.C. Memo. 2000-235
UNITED STATES TAX COURT
PHILIP A. SELLERS AND ESTATE OF CAROLINE R. SELLERS, DECEASED,
PHILIP A. SELLERS, EXECUTOR, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17064-97. Filed August 3, 2000.
William B. Sellers, for petitioners.
Joseph Ineich, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax and accuracy-related penalties
under section 6662 for taxable years 1993 and 1995 as follows:
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