T.C. Memo. 2002-223
UNITED STATES TAX COURT
WILLIAM C. AND CHERYL M. FOWLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11885-98. Filed September 6, 2002.
John Edward Ritzert, Jr., and J. Carlton Howard, Jr., for
petitioners.
Bradley C. Plovan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies and
accuracy-related penalties with respect to petitioners’ Federal
income tax as follows:
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