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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