T.C. Memo. 1999-343
UNITED STATES TAX COURT
MICHAEL F. LAMBAISO AND JODY D. LAMBAISO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11489-98. Filed October 14, 1999.
Mario A. Venditti, for petitioners.
Dustin M. Starbuck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined the following
deficiencies and accuracy-related penalties with respect to
petitioners' Federal income taxes:
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