T.C. Memo. 1997-427
UNITED STATES TAX COURT
HARISH K. AND MAGGY M. PARIANI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12477-95. Filed September 22, 1997.
Abhijit Modak, for petitioners.
Christina D. Moss and David W. Johnson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following
deficiencies in petitioners' Federal income taxes and the
following accuracy-related penalties:
Accuracy-Related Penalty
Year Deficiency Sec. 6662(a)
1989 $3,107 $621
1992 15,017 3,003
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