Gloria Yuen-Mee Ho and Alexander Chi-Shun Tsang - Page 1

                                 T.C. Memo. 2005-133                                  

                               UNITED STATES TAX COURT                                

           GLORIA YUEN-MEE HO AND ALEXANDER CHI-SHUN TSANG, Petitioners v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 3242-04, 18499-04.     Filed June 2, 2005.                 

               Gloria Yuen-Mee Ho and Alexander Chi-Shun Tsang, pro sese.             
               T. Richard Sealy III and Kelli H. Todd, for respondent.                

                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  In these consolidated cases, respondent                 
          determined deficiencies of $650 and $1,405 in petitioners’                  
          Federal income taxes for 2001 and 2002, respectively, that were             
          attributable to respondent’s disallowance of petitioner Alexander           
          Chi-Shun Tsang’s (petitioner) Individual Retirement Account (IRA)           
          contribution deduction in both years.  After concessions by the             

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