T.C. Memo. 1996-169 UNITED STATES TAX COURT G. DASTGIR AND MARY A. QURESHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18099-93. Filed April 3, 1996. Warren Neal Nemiroff, for petitioners. Stephen M. Friedberg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined a $7,517 deficiency in petitioners’ 1984 Federal income tax, a $2,255 addition to tax for valuation overstatement pursuant to section 6659, and additional interest pursuant to section 6621(c).1 As an alternative to the 1 Pursuant to the Tax Reform Act of 1986, Pub. L. 99-514, (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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