T.C. Memo. 2005-157
UNITED STATES TAX COURT
SAM KONG FASHIONS, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
SAM KONG AND RUN YUAN CHEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9600-02, 9601-02. Filed June 28, 2005.
Gary Lee, for petitioners.
Gerald A. Thorpe and James N. Beyer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies and
penalties with respect to petitioners’ Federal income taxes as
follows:
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Last modified: May 25, 2011