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 13,638.80Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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