T.C. Memo. 2004-213
UNITED STATES TAX COURT
TIBOR GUENTHER HORWATH and CHRISTEL HORWATH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16927-02. Filed September 21, 2004.
Tibor Guenther Horwath and Christel Horwath, pro sese.
Dustin M. Starbuck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, and accuracy-related penalties under section 6662(a)
on, petitioners’ Federal income tax (tax):
Year Deficiency Accuracy-Related Penalty
1997 $58,427.00 $7,157.80
1998 45,435.00 6,824.40
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