T.C. Memo. 2001-173
UNITED STATES TAX COURT
RICHARD R. PELHAM AND PAULA A. PELHAM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RRP TRUST, RICHARD R. PELHAM, TRUSTEE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18687-99, 18688-99. Filed July 12, 2001.
W. McNab Miller III, for petitioners.
W. Lance Stodghill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and accuracy-related penalties
under section 6662(a) as follows:
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