T.C. Memo. 1999-133
UNITED STATES TAX COURT
ROBERT S. McDANIEL, JR. AND W. JANE McDANIEL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1622-98. Filed April 21, 1999.
George Browning III, for petitioners.
William R. McCants, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following de-
ficiencies in, and accuracy-related penalties under section
6662(a)1 on, petitioners' Federal income tax (tax):
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue. All
Rule references are to the Tax Court Rules of Practice and
(continued...)
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