T.C. Memo. 2000-238
UNITED STATES TAX COURT
J. ERIK AND CARRIS J. KOCHER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4938-99. Filed August 4, 2000.
J. Erik Kocher and Carris J. Kocher, pro sese.
Carol-Lynn E. Moran, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: Respondent issued a notice of
deficiency to petitioners for taxable year 1997. In the notice,
respondent determined a deficiency of $1,688 in Federal income
tax and an accuracy-related penalty of $338 under section
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