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...)
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