T.C. Memo. 2001-161
UNITED STATES TAX COURT
COLIN KELLY AND SHARON K. KAUFMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12363-99. Filed July 2, 2001.
Colin Kelly Kaufman, for petitioners.
John D. Faucher, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies, additions
to tax, and a penalty as follows:
Additions to Tax/Penalty
Sec. Sec. Sec.
Petitioner Year Deficiency 6651(a)(1) 6654(a) 6662(a)
Colin Kelly Kaufman 1992 $25,084 $5,056 $857 -
Sharon K. Kaufman 1992 20,486 3,907 658 -
Colin Kelly & 1993 24,310 - - $4,862
Sharon K. Kaufman
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