T.C. Memo. 1998-208 UNITED STATES TAX COURT SHARIF M. AND AMAL BATTIKHI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26471-96. Filed June 16, 1998. Sharif M. Battikhi and Amal Battikhi, pro se. Gretchen A. Kindel, for respondent. MEMORANDUM OPINION COLVIN, Judge: This matter is before the Court on respondent's motion for summary judgment. For reasons stated below, we grant respondent's motion. Respondent determined a deficiency in petitioners' Federal income tax for 1992 of $8,758 and determined that petitioners are liable for the accuracy-related penalty for negligence underPage: 1 2 3 4 5 6 7 8 Next
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