T.C. Memo. 1997-254
UNITED STATES TAX COURT
SITA G. AND MANGALORE KRISHNA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19894-95. Filed June 9, 1997.
Sita G. Krishna and Mangalore Krishna, pro sese.
Mary Ann Amodeo and Steven D. Tillem, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $22,396
in petitioners' 1991 Federal income tax and an addition to tax
pursuant to section 6651(a)(1) of $1,180.
Unless otherwise indicated, all section and Code references
are to the Internal Revenue Code in effect for the year in issue,
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011