T.C. Memo. 1996-20
UNITED STATES TAX COURT
YOUSEF ROUZMEHR, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 19802-94. Filed January 23, 1996.
Glenn Abel, for petitioner.
Michelle Ferreira, for respondent.
MEMORANDUM OPINION
PARR, Judge: Respondent determined a deficiency in
petitioner's Federal income tax for 1989 in the amount of
$20,400, and a penalty under section 66621 in the amount of
$4,080. After mutual concessions, which the parties have
1 All section references are to the Internal Revenue Code in effect for
the taxable year in issue, and all Rule references are to the Tax Court Rules
of Practice and Procedure, unless otherwise indicated.
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