T.C. Memo. 2001-269
UNITED STATES TAX COURT
AUSTIN L. MITCHELL AND REBECCA A. MITCHELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 413-00. Filed October 4, 2001.
Edgar E. Lim, for petitioner.
Thomas C. Pliske, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes of $3,696 for 1995, $5,812 for
1996, and $7,436 for 1997; and accuracy-related penalties under
section 6662(a) of $739 for 1995, $1,162 for 1996, and $1,487 for
1997.
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