T.C. Memo. 1996-62
UNITED STATES TAX COURT
JOSEPH P. AND MARILYN SCHNELLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 497-94. Filed February 15, 1996.
Irwin G. Waterman and Michael T. Hymson, for petitioners.
Martha Sullivan, Jack A. Joynt, and William C. Shouse, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a deficiency in
petitioners’ Federal income tax for 1990 in the amount of $138,748
and an accuracy-related penalty pursuant to section 6662(a) in the
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