T.C. Memo. 1997-565
UNITED STATES TAX COURT
SARKIS N. AND BAKA S. BALABANIAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15947-95. Filed December 23, 1997.
Richard P. Slivka and Charles D. Henson, for petitioners.
Virginia L. Hamilton, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $189,212 income tax
deficiency and a $37,842 penalty under section 66621 for
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the period under
consideration. Rule references are to this Court's Rules of
Practice and Procedure.
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