T.C. Memo. 1998-374
UNITED STATES TAX COURT
KATIA V. AND PETER POPOV, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24453-96. Filed October 15, 1998.
Peter Popov, for petitioners.
Daniel M. Whitley, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: This case was heard pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
183.1 Respondent determined a deficiency in petitioners’ 1993
Federal income tax in the amount of $2,079 and an accuracy-
related penalty under section 6662(a) in the amount of $416.
1 All section references are to the Internal Revenue Code
in effect for the year at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
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