T.C. Memo. 1997-154
UNITED STATES TAX COURT
DON A. CHAN AND CECILIA CHAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
EASTIMPEX, A CALIFORNIA CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2993-95, 3058-95.1 Filed March 26, 1997.
Wendy Abkin and Richard J. Sideman, for petitioners.
Debra K. Estrem, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION GERBER,
Judge: Respondent determined deficiencies in, additions to, and
1 These cases were consolidated for purposes of trial,
briefing, and opinion.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011