T.C. Memo. 1998-354
UNITED STATES TAX COURT
SANDY KAY JONES AND CLINT JOSEPH JONES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 116-97. Filed October 5, 1998.
Sandy Kay Jones and Clint Joseph Jones, pro sese.
Jeremy L. McPherson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a deficiency in, and a
penalty on, the Federal income tax for 1994 of Sandy Kay Jones
(Mrs. Jones) and Clint Joseph Jones (petitioner) as follows:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1994 $45,673 $13,543
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