United States Tax Court February 27, 2001, No. 6452-99; No. 6453-99 (Johnson v. Commissioner)

lead-opinion

OPINION

Cohen, Judge:

In the case at docket No. 6452-99, respondent determined deficiencies of $12,476 and $15,260 and accuracy-related penalties under section 6662(a) of $2,495.20 and $3,052 with respect to Federal income taxes of petitioner Shirley L. Johnson (Johnson) for 1996 and 1997, respectively.