                                 T.C. Memo. 1995-459                                  


                               UNITED STATES TAX COURT                                


                    THAI V. PHAM AND KHUY T. BUI, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 28774-92.             Filed September 26, 1995.             


               Johnny W. Richards II, for petitioners.                                
               Alvin A. Ohm, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge:  Respondent determined deficiencies in and              
          additions to tax and a penalty with respect to petitioners'                 
          Federal income taxes as follows:

Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next

Last modified: April 4, 2007