T.C. Memo. 2001-266
UNITED STATES TAX COURT
VICTOR A. AND MARION W. PRIETO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12606-99. Filed October 4, 2001.
Gregg M. Anderson and Richard W. Craigo, for petitioners.
Peter C. Rock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in and penalties on petitioners’ Federal income tax:
Penalties
Year Deficiencies Sec. 6662(a)
1994 $155,045 $31,009
1995 152,790 30,558
All section references are to the Internal Revenue Code in effect
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