Louis A. Filios and Estate of Emma L. Filios, Deceased, Louis A. Filios, Executor - Page 1
















                                  T.C. Memo. 1999-92                                   


                               UNITED STATES TAX COURT                                 


                    LOUIS A. FILIOS AND ESTATE OF EMMA L. FILIOS,                      
                 DECEASED, LOUIS A. FILIOS, EXECUTOR, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 15719-96.            Filed March 25, 1999.                   


               Lawrence J. Casey, Scott E. Bettencourt, and John P.                    
          Ockerbloom, for petitioners.                                                 
               Melanie M. Garger, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               COLVIN, Judge:  Respondent determined deficiencies in                   
          petitioners' 1992 and 1993 Federal income tax and an accuracy-               
          related penalty as follows:                                                  
                                                  Penalty under                       
                         Year      Deficiency      Sec. 6662                           
                         1992      $194,121        $38,824                             
                         1993      133,807         26,761                              



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