T.C. Memo. 2001-212 UNITED STATES TAX COURT CHRISTOPHER M. AND THEANNE K. WEIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5919-00. Filed August 9, 2001. Christopher M. Weil, for petitioners. Kenneth L. Bressler, for respondent. MEMORANDUM OPINION WELLS, Chief Judge: Respondent determined the following deficiencies in, addition to, and accuracy-related penalties with respect to petitioners' Federal income taxes for taxable years 1995 and 1996: Accuracy-related Addition to Tax Penalties Year Deficiency Sec. 6651(a)(1) Sec. 6662 1995 $72,792 $11,258 $12,968.00 1996 17,658 -– 3,531.60Page: 1 2 3 4 5 6 7 8 Next
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