Jeffrey C. and Kelly O. Stone, (1998)

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Jeffrey C. and Kelly O. Stone, (1998)

T.C. Memo. 1998-437

UNITED STATES TAX COURT JEFFREY C. AND KELLY O. STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3812-97. Filed December 14, 1998

Jeffrey C. and Kelly O. Stone, pro se. Joan S. Dennett, for respondent.

MEMORANDUM OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge that is set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE POWELL, Special Trial Judge: Respondent determined a deficiency and an accuracy-related penalty for negligence under section 6662(a) in ...

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