T.C. Memo. 1998-87
UNITED STATES TAX COURT
WALTER C. DEMATTIA AND ELIZABETH J. CROUSE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14267-96, 27239-96. Filed March 2, 1998.
Mark R. Solomon, for petitioners.
Eric R. Skinner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: In two separate notices of deficiency dated
June 11 and September 19, 1996, respondent determined
deficiencies in petitioners' Federal income tax for 1992 and 1993
in the amounts of $11,023 and $19,550, respectively, and an
accuracy-related penalty under section 6662 for 1992 in the
amount of $2,205. Petitioners petitioned the Court to
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