T.C. Memo. 2001-78 UNITED STATES TAX COURT RAYMOND F. KLING AND BARBARA K. KLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3982-98. Filed March 30, 2001. James A. Amodio and Stephen L. Kadish, for petitioners. Herbert W. Linder, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: Respondent determined deficiencies in petitioners' 1991 and 1992 Federal income and self-employment taxes and accuracy-related penalties as follows:Page: 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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