T.C. Memo. 2002-115
UNITED STATES TAX COURT
DONNA J. COLLINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
SHAHRAM MANIGHALAM, Petitioner v. COMMISSIONER OF INTERNAL
REVENUE, Respondent
Docket No. 8078-00, 8210-00. Filed May 9, 2002.
Gary R. King, for petitioner in docket No. 8078-00.
Shahram Manighalam, pro se.
Kevin W. Coy and Kelley Blaine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a deficiency in
petitioners’ 1994 Federal income tax of $12,665 and an addition
to tax under section 6651(a)(1) of $1,611.50.
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