T.C. Memo. 2000-345
UNITED STATES TAX COURT
DAVID E. AND REBECCA NEWMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18599-98. Filed November 8, 2000.
Jeffrey M. Weiss, for petitioners.
Wendy Abkin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: In a notice of deficiency addressed to
petitioners, respondent determined deficiencies in income tax and
penalties as follows:
Penalty
Year Deficiency Section 6662(a)
1991 $92,042 $18,408
1992 47,648 9,530
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