T.C. Memo. 1999-300
UNITED STATES TAX COURT
GERALD Q. AND PATRICIA R. ASHBROOK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17659-97. Filed September 8, 1999.
William M. Zehner, for petitioners.
T. Richard Sealy III, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: For the years in issue, respondent determined
deficiencies in petitioners' Federal income taxes, additions to
tax, and accuracy-related penalties as follows:
Additions to Tax Accuracy-Related Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1991 $ 4,916 $ 733 $ 983
1992 11,546 2,408 1,549
1993 14,698 3,675 2,940
1994 4,850 -0- 970
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