T.C. Memo. 1999-313
UNITED STATES TAX COURT
GREGG CHERNIK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5244-97. Filed September 23, 1999.
Gregg Chernik, pro se.
Nancy C. McCurley and Ronald M. Rosen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency of
$16,976 in petitioner's 1994 Federal income tax, and an accuracy-
related penalty of $2,753 under section 6662(a)1.
1All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
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