T.C. Memo. 1996-459
UNITED STATES TAX COURT
JUNG K. YOON AND HEE S. YOON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9034-94. Filed October 10, 1996.
John E. Leeper and Towner S. Leeper, for petitioners.
Frank R. Hise and Gerald L. Brantley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Chief Judge: Respondent determined deficiencies, an
addition to tax, and penalties in petitioners' Federal income
taxes as follows:
Addition to Tax and Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6663(a)
1989 $47,002 -- $35,251.50
1990 76,128 -- 56,528.00
1991 83,068 $9,071 61,157.00
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