T.C. Memo. 2000-356
UNITED STATES TAX COURT
ROBERT AND JOYCE DIRKSE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13985-98. Filed November 15, 2000.
Gerald W. Kelly, Jr., for petitioners.
Nicholas J. Richards, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies and
accuracy-related penalties under section 6662(a) with respect to
petitioners’ Federal income taxes, as follows:
Penalty
Year Deficiency Sec. 6662(a)
1995 $29,719 $5,944
1996 32,687 6,537
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