T.C. Memo. 1999-244
UNITED STATES TAX COURT
DANIEL F. NIX AND GAYLE H. NIX, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14447-96. Filed July 28, 1999.
J. Winston Krause, for petitioners.
Thomas F. Eagan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of $14,036
in petitioners' Federal income tax for 1991 and an accuracy-
related penalty under section 6662(a) of $2,735.
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