T.C. Memo. 1996-564 UNITED STATES TAX COURT HENRY PETER NOVICK AND CAROLYN S. NOVICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3478-94. Filed December 30, 1996. Gino P. Cecchi, for petitioners. Scott Johnson and Lori M. Mersereau, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined the following deficiencies and accuracy-related penalties with respect to petitioners' Federal income taxes: Accuracy-Related Penalty Year Deficiency Sec. 6662(a) 1989 $18,167 $2,933Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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