T.C. Memo. 1999-116 UNITED STATES TAX COURT WILLIAM E. FLANAGIN AND BARBARA J. FLANAGIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12585-97. Filed April 6, 1999. William E. Flanagin, pro se. Joseph T. Ferrick, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in, and accuracy-related penalties on, petitioners' Federal income taxes: Accuracy-related Penalty Year Deficiency Sec. 6662(a) 1992 $10,000 $2,000 1993 6,762 1,352Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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