John Norman Favero and Patricia Carolyn Favero, (2001)

United States Tax Court

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John Norman Favero and Patricia Carolyn Favero, (2001)

T.C. Memo. 2001-219

UNITED STATES TAX COURT JOHN NORMAN FAVERO AND PATRICIA CAROLYN FAVERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10427-99. Filed August 13, 2001.

John Norman Favero and Patricia Carolyn Favero, pro sese. Roger W. Bracken, for respondent.

MEMORANDUM OPINION DEAN, Special Trial Judge: Respondent determined deficiencies of $3,154, $3,881, and $6,723 in petitioners' Federal income taxes for taxable years 1995, 1996, and 1997,1 respectively. In addition, respondent determined accuracy-related penalties under section 6662(a)2

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