168 Garment, Inc. et al. - Page 1

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                                 T.C. Memo. 2006-23                                   


                               UNITED STATES TAX COURT                                


             168 GARMENT, INC., ET AL.,1 Petitioners v. COMMISSIONER OF               
                            INTERNAL REVENUE, Respondent                              


               Docket Nos.  9243-04, 17152-04,    Filed February 14, 2006.            
                         17153-04.                                                    


               Lang Thi Ngo, pro se.                                                  
               Michael W. Berwind, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  The issues for decision are whether 168                 
          Garment, Inc. (168 Garment), and Lang Thi Ngo (Ms. Ngo) failed to           



               1  Cases of the following petitioners are consolidated                 
          herewith:  Lang Thi Ngo, docket No. 17152-04; and 168 Garment,              
          Inc., docket No. 17153-04.