T.C. Memo. 1999-210
UNITED STATES TAX COURT
WILLIAM N. KELLAHAN, JR., AND ALICE H. KELLAHAN, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22540-96. Filed June 23, 1999.
J. Richard Cox, for petitioners.
James E. Gray, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following
deficiencies, additions to tax, and accuracy-related penalties:
Additions to Tax and Penalties
Year Deficiency Sec. 6651(a)(1) Sec. 6662(h)
1990 $21,612 $6,244 $8,601
1992 40,334 5,547 5,038
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