T.C. Memo. 2002-117
UNITED STATES TAX COURT
TAN DANG AND KE T. CHAW DANG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6715-00. Filed May 13, 2002.
Joyce Rebhun, for petitioner.
Michael W. Berwind, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax of $10,448 for 1995, $11,065 for
1996, and $11,689 for 1997, and accuracy-related penalties under
section 6662(a) of $2,089.60 for 1995, $2,213 for 1996, and
$2,337.80 for 1997.
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