T.C. Memo. 2001-195 UNITED STATES TAX COURT MARK SUNIK AND TAMARA SUNIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9941-99. Filed July 27, 2001. Jay J. Freireich, Harvey R. Poe, and Michael J. Sullivan, for petitioners. Keith V. Doce and Diane R. Mirabito, for respondent. MEMORANDUM OPINION WELLS, Chief Judge: Respondent determined a deficiency in petitioners' 1995 Federal income tax in the amount of $70,783 and a section 6662 accuracy-related penalty of $14,157. Unless otherwise indicated, all section references are to the InternalPage: 1 2 3 4 5 6 7 8 9 10 Next
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