T.C. Memo. 1996-326
UNITED STATES TAX COURT
DENNIS J. TANG AND ALICE SHU-LING TANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6248-94. Filed July 17, 1996.
Mark G. Goshgarian, for petitioners.
Roberta A. Duffy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: In the notice of deficiency, respondent
determined deficiencies in petitioners' Federal income taxes and
a penalty in the following amounts:
Penalty
Sec.
Year Deficiency 6662(a)
1990 $31,638 $6,328
1991 224 --
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011