Ara Eresian and Evelyn Eresian - Page 1

                                 T.C. Memo. 1996-184                                  


                               UNITED STATES TAX COURT                                


                    ARA ERESIAN AND EVELYN ERESIAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21523-92.                  Filed April 16, 1996.            


                    Held: respondent's deficiency determinations are                  
               sustained; held, further, petitioners are liable for                   
               additions to tax under sec. 6651(a)(1), I.R.C., sec. 6653              
               (a)(1), I.R.C., and sec. 6661, I.R.C., for 1988; and for the           
               accuracy-related penalty under sec. 6662(a), I.R.C., for               
               1989.                                                                  


               Ara Eresian and Evelyn Eresian, pro se.                                
               Paul Colleran, for respondent.                                         









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