T.C. Memo. 2000-207 UNITED STATES TAX COURT KANDIAH AND NALINI JEYAPALAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9940-98. Filed July 5, 2000. Kandiah and Nalini Jeyapalan, pro se. Deanna R. Kibler and Albert B. Kerkhove, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income tax of $8,691 and $5,024 for 1993 and 1994, respectively, and a penalty under section 6662(a) of $1,738 for 1993.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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