T.C. Memo. 2001-141 UNITED STATES TAX COURT JERROLD E. ARBINI AND HELEN C. ARBINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11324-98. Filed June 15, 2001. Michael P. Casterton, for petitioners. James R. Robb, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION RUWE, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and penalties as follows: Accuracy-Related Penalty Year Deficiency Sec. 6662 1993 $44,235 $8,847 1994 13,133 2,627Page: 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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