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 2,627
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