T.C. Memo. 1996-380
UNITED STATES TAX COURT
CHARLES R. HARP AND APRIL B. HARP, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7456-94. Filed August 19, 1996.
Gary R. DeFrang, Joseph M. Wetzel, and Russell A. Sandor,
for petitioners.
Cheryl B. Harris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties on, petitioners'
Federal income tax:
Accuracy-Related Penalty
Year Deficiency Section 6662(a)1
1989 $235,120 $47,024
1990 95,898 19,180
1 All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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