T.C. Memo. 1998-83
UNITED STATES TAX COURT
ROBERT G. RUCKMAN AND JULIE RUCKMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 976-95. Filed February 25, 1998.
C. Page Hamrick III, for petitioners.
William Henck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes and an accuracy-related penalty
as follows:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(b)(1)
1989 $6,006 --
1990 6,728 --
1991 12,884 $1,520
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