T.C. Memo. 1996-199
UNITED STATES TAX COURT
JOHN T. BARRETT, JR. AND JANE W. A. BARRETT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12895-93. Filed April 24, 1996.
William S. Barrett, for petitioners.
Carmino J. Santaniello, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies and
penalties in petitioners’ Federal income taxes as follows:
Year Deficiency Penalty Pursuant to Section 6662(a)
1989 $3,800 $760
1990 10,080 2,016
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