T.C. Memo. 1999-415
UNITED STATES TAX COURT
J. RANDALL GROVES AND JANE B. GROVES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1958-98. Filed December 23, 1999.
Richard Lane Brown III, for petitioners.
Jennifer H. Decker and Andrew M. Winkler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners' Federal income tax, additions to tax, and a penalty
as follows:
Additions to tax and penalty
Year Deficiency Sec. 6653(b)(1) Sec. 6659 Sec. 6663
1988 $50,538 $37,904 $15,161
1989 19,758 $14,819
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