T.C. Memo. 2001-166
UNITED STATES TAX COURT
MARIE KEY AND DAVID GLEN KEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15117-98. Filed July 5, 2001.
Marie Key and David Glen Key, pro sese.
S. Katy Lin and Caroline Tso Chen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$246,169 in petitioners’ 1995 Federal income tax. Unless
otherwise indicated, all section references are to the Internal
Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011