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
Last modified: May 25, 2011