T.C. Memo. 1999-303
UNITED STATES TAX COURT
KANHUA & LIHYING YOUNG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8215-98. Filed September 15, 1999.
Lihying Young, pro se.
Roger W. Bracken, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
deficiencies in petitioners' Federal income taxes in the amounts
of $4,230 and $1,330 for the taxable years 1994 and 1995.
Respondent also determined petitioners were liable for accuracy-
related penalties under section 6662(a) in the amounts of $846
and $266 for 1994 and 1995, respectively. Unless otherwise
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