T.C. Memo. 1999-2
UNITED STATES TAX COURT
DENNIS W. STARK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8848-96. Filed January 4, 1999.
Joseph Falcone and Brian H. Rolfe, for petitioner.
Robert D. Heitmeyer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following deficiency
in, and penalty on, petitioner's Federal income tax:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1992 $132,341 $26,468
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
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