T.C. Memo. 2000-263
UNITED STATES TAX COURT
MICHAEL AND KAZUKO YANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11158-99. Filed August 17, 2000.
John E. Cicero II, for petitioners.
Anne S. Daugharty and William A. McCarthy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes and penalties as follows:
Accuracy-Related
Penalty
Year Deficiency Sec. 6662(a)
1995 $27,031 $5,406.20
1996 68,194 13,638.80
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