T.C. Memo. 2002-61
UNITED STATES TAX COURT
OLIVER W. AND EDNA D. WILSON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3620-96, 3621-96. Filed March 5, 2002.
Oliver W. Wilson, pro se.
Roger P. Law, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: In separate notices of deficiency for 1992
and 1993, respondent determined the following deficiencies and
accuracy-related penalties for negligence with respect to
petitioners’ Federal income taxes:
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