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 referencesPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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