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...)
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