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
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