T.C. Memo. 1997-323 UNITED STATES TAX COURT CHENG C. AND SUSAN L. KAO, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 2982-94, 2983-94, Filed July 15, 1997. 6667-95. Robert H. Solomon and Mark L. Quazzo, for petitioners. Rebecca T. Hill and Bryce A. Kranzthor, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: Respondent determined the following deficiencies, additions to tax, and accuracy-related penalties with respect to petitioners' Federal income taxes: 1 Cases of the following petitioners are consolidated herewith: Kolyn Enterprises Corp., docket No. 2983-94; and KCW Associates, Inc., docket No. 6667-95.Page: 1 2 3 4 5 6 7 8 9 Next
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