T.C. Memo. 2000-177
UNITED STATES TAX COURT
EDWARD L. PROVOST AND VICKY L. PROVOST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3936-97. Filed May 26, 2000.
Terrence J. Moore, for petitioners.
Lisa N. Primavera, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioners' 1993 Federal income tax of $68,083 and an accuracy-
related penalty of $13,617 under section 6662(a).1
1All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure. Monetary amounts are
rounded to the nearest dollar.
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