T.C. Memo. 2000-46 UNITED STATES TAX COURT DAN E. AND SUSAN J. MARTENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4652-98. Filed February 10, 2000. Lawrence R. Jones, Jr., for petitioners. Candace M. Williams, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice dated December 10, 1997, respondent determined deficiencies of $21,977 and $7,266, and section 6662(a) penalties of $4,395 and $1,453, relating to petitioners’ 1993 and 1994 Federal income taxes, respectively. All section references are to the Internal Revenue Code in effect for thePage: 1 2 3 4 5 Next
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