T.C. Memo. 2000-175
UNITED STATES TAX COURT
ROBERT E. SIGNOM, II AND LOLA SIGNOM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14764-98. Filed May 26, 2000.
Mark S. Feuer, for petitioners.
Stephen J. Neubeck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined for 1991 a deficiency
in, an addition under section 6651(a)(1)1 to, and an accuracy-
related penalty under section 6662(a) on petitioners’ Federal
income tax (tax) in the amounts of $51,576, $12,894, and $10,315,
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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