T.C. Memo. 2002-19
UNITED STATES TAX COURT
WILLIAM G. AND DEBRA C. KELLEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5429-00. Filed January 22, 2002.
Robert S. Schriebman and Patrick E. McGinnis, for
petitioners.
Timothy S. Sinnott, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: In a so-called affected items
notice of deficiency, respondent determined additions to tax to
petitioners’ Federal income tax for the year and in the amounts
as shown below:
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