T.C. Memo. 2003-171
UNITED STATES TAX COURT
FAWZI AND DOLORES TAY TAY ASSAAD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12401-00. Filed June 11, 2003.
Benjamin W. Gale, for petitioner.
Christian A. Speck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined the following
deficiencies in petitioners’ Federal income taxes, an addition to
tax, and penalties:
Addition to tax and penalties
Year Deficiency Sec. 6651(a)(1) Sec. 6662(a)
1996 $3,221 – $644.20
1997 94,904 $23,595.25 18,980.80
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