T.C. Memo. 1996-482 UNITED STATES TAX COURT JACOB AND YEHIELLA KALO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20479-94. Filed October 28, 1996. Robert W. Siegel, for petitioners. Timothy S. Murphy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiency in, additions to, and penalty on petitioners' Federal income taxes: Additions to Tax Penalty Sec. Sec. Sec. Sec. Year Deficiency 6653(b)(1) 6653(b)(1)(A) 6653(b)(1)(B) 6663 1986 $29,316 --- $21,987 1 --- 1987 --- --- 16,399 1 --- 1988 --- $17,996 --- --- ---Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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