Sidney Dishal and Anna Dishal - Page 1

                                 T.C. Memo. 1998-397                                  


                               UNITED STATES TAX COURT                                
                    SIDNEY DISHAL AND ANNA DISHAL, Petitioners v.                     
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


          Docket No. 687-97.                  Filed November 10, 1998.                

          Dan L. Shehi, for petitioners.                                              
          Jeremy L. McPherson, for respondent.                                        

                     MEMORANDUM FINDINGS OF FACT AND OPINION                          


          PARR, Judge: Respondent determined deficiencies in petitioners'             
     Federal income taxes and penalties as follows:                                   

                                           Accuracy-Related Penalties                 
     Year                 Deficiency             Sec. 6662 (a)                        
     1992                  $34,257                   $6,851                           
     1993                   53,429                   10,686                           
     1994                   53,432                   10,686                           
     All section references are to the Internal Revenue Code in                       
     effect for the taxable years in issue, and all Rule references                   



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