T.C. Memo. 1998-353
UNITED STATES TAX COURT
SUBHENDU DAS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 18435-96, 27179-96. Filed October 5, 1998.
Subhendu Das, pro se.
Linette Angelastro, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7443A(b)(3) and
Rules 180, 181, and 182.1 Respondent determined deficiencies in
and penalties on petitioner's Federal income taxes as follows:
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years at issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011