T.C. Memo. 2003-30
UNITED STATES TAX COURT
MICHAEL CHIN AND JULIE HEDRICH CHIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 599-01. Filed February 6, 2003.
Robert F. Klueger, for petitioners.
Michael W. Berwind, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioners’ Federal income tax and penalties for the taxable
years 1994 and 1997 as follows:
Penalty
Year Deficiency Sec. 6662(h)
1994 $22,319 $8,928
1997 22,318 8,927
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