Subhendu Das - Page 1

                                 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                  

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