Garry D. Acuncius and Danalene L. Acuncius - Page 1
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T.C. Memo. 2002-21
UNITED STATES TAX COURT
GARRY D. ACUNCIUS AND DANALENE L. ACUNCIUS,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3752-00. Filed January 22, 2002.
Lawrence R. Jones, Jr., and Henry J. Lischer, Jr., for
James F. Prothro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $9,290 deficiency
and a $1,858 accuracy-related penalty pursuant to section 6662(a)
1 Petitioners were pro se during the trial and for the
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