T.C. Memo. 2000-221 UNITED STATES TAX COURT GERALD E. AND NANCY J. TOBERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22289-97. Filed July 24, 2000. Daniel W. Schermer, for petitioners. John C. Schmittdiel, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Respondent determined a $1,194,503 deficiency in petitioners’ 1993 Federal income tax and a $238,901 accuracy-related penalty pursuant to section 6662(a).1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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