T.C. Memo. 1998-110 UNITED STATES TAX COURT LARRY JACKSON BEARD AND GLORIA DEAN BEARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17193-95. Filed March 17, 1998. Larry Jackson Beard and Gloria Dean Beard, pro sese. Martha J. Weber, for respondent. MEMORANDUM OPINION PARR, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and penalties as follows: Penalties Year Deficiency Sec. 6663 1991 $4,980.48 $3,735.36 1992 5,256.73 4,144.30Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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