T.C. Memo. 1996-236 UNITED STATES TAX COURT BARJONA S. MEEK AND ROBERTA MEEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12089-94. Filed May 22, 1996. Marshall W. Taylor, for petitioners. Maria D. Murphy, for respondent. MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined a deficiency in petitioners' 1991 Federal income tax of $30,924 and an accuracy- related penalty under section 6662(a)1 of $6,185. In an amendment to her answer, respondent changed the deficiency to 1 Unless otherwise indicated, all statutory references are to the Internal Revenue Code in effect for the year at issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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