T.C. Memo. 1997-468
UNITED STATES TAX COURT
MELVIN R. SWEATMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16680-94. Filed October 14, 1997.
Linda S. Paine and George W. Connelly, Jr., for petitioner.
Shelia Dansby Harvey, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following deficiency
in petitioner's Federal income tax and the following accuracy-
related penalty:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1990 $43,122 $8,624
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