T.C. Memo. 2001-39
UNITED STATES TAX COURT
GLENN H. AND DIANE J. FLOOD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12279-98. Filed February 21, 2001.
Cheryl R. Frank and Gerald W. Kelly, Jr., for petitioners.
David Delduco, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies and
accuracy-related penalties in petitioners’ Federal income taxes
as follows:
Penalty
Year Deficiency Sec. 6662(a)
1991 $9,459 $1,892
1992 9,212 1,842
1993 23,323 4,665
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