T.C. Memo. 1998-143
UNITED STATES TAX COURT
ROBERT A. & GERRI M. SMITH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2369-97. Filed April 16, 1998.
George B. Smith and Carolyn A. Truby, for petitioners.
George D. Curran, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined the following
deficiencies, additions to tax, and accuracy-related penalties
for 1990 through 1993:
Addition to Tax Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1990 $45,031 $11,258 $9,006
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