T.C. Memo. 1997-57
UNITED STATES TAX COURT
SANTAR S. YEI AND GRACE H. YEI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22375-93. Filed January 30, 1997.
Santar S. and Grace H. Yei, pro sese.
Dale A. Zusi and Andrew P. Crousore, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: Respondent determined a $22,476 deficiency in
petitioners' 1989 Federal income tax and a $4,495 accuracy-related
penalty under section 6662(a).
Following concessions by respondent, two issues remain for
decision from respondent's notice of deficiency: (1) Whether
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