T.C. Memo. 1999-365
UNITED STATES TAX COURT
THOMAS E. HOGAN, III AND SHEILA M. HOGAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15929-97. Filed November 3, 1999.
Thomas E. Hogan, III and Sheila M. Hogan, pro se.
Angela J. Kennedy, for respondent.
MEMORANDUM OPINION
POWELL, Special Trial Judge: Respondent determined
deficiencies in petitioners' 1991 and 1992 Federal income taxes
in the respective amounts of $1,613 and $2,974 and accuracy-
related penalties under section 6662(a) in the amounts of $322.60
and $594.80, respectively.1 Respondent also determined an
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the years in issue.
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