T.C. Memo. 1999-397 UNITED STATES TAX COURT MICHAEL A. OGDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MICHAEL A. AND COLLEEN OGDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5084-98, 5085-98. Filed December 7, 1999. Kenneth K. Bezozo and Richard D. Anigian, for petitioners. Stephen W. Brower, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: Respondent determined deficiencies and accuracy-related penalties in petitioners' Federal income tax in the following amounts: Michael A. Ogden: Accuracy-related Penalty Year Deficiency sec. 6662(a) 1993 $3,791 $758Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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