T.C. Memo. 1999-233 UNITED STATES TAX COURT PAUL TRANS AND THUY BICH DANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11873-97. Filed July 15, 1999. Paul Trans and Thuy Bich Dang, pro sese. G. Michelle Ferreira, for respondent. MEMORANDUM OPINION THORNTON, Judge: Respondent determined the following deficiencies, additions to tax, and penalties with respect to petitioners’ joint Federal income taxes:1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect during the years at issue, and 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 12 13 14 15 16 17 18 19 20 Next
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