Kanhua and Lihying Young - Page 1
















                                 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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