T.C. Memo. 2002-77 UNITED STATES TAX COURT ZACHARIA HADRI AND RAWA HADRI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4954-00. Filed March 27, 2002. Zacharia Hadri and Rawa Hadri, pro sese. Kelley A. Blaine, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent determined a deficiency in income tax and a fraud penalty for petitioners’ 1993 tax year as follows: Penalty Year Deficiency Sec. 6663(a)1 1993 $103,559 $77,668.50 1 All section references are to the Internal Revenue Code as amended and in effect for the year under consideration, and all Rule references are to this Court’s Rules of Practice and Procedure, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 Next
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