T.C. Memo. 1999-71
UNITED STATES TAX COURT
ASHOK C. SHAH AND JYOTI A. SHAH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8159-97. Filed March 9, 1999.
Ashok C. and Jyoti A. Shah, pro sese.
Eric Skinner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice dated March 20, 1997, respondent
determined the following deficiency, additions to tax, and
penalty relating to petitioners' Federal income taxes:
Additions to Tax
Year DeficiencySec. 6653(b) Sec. 6653(b)(1)(A) Sec. 6653(b)(1)(B) Sec. 6663
1987 $4,097 -- $13,676 1 --
1988 -- $12,849 -- -- --
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