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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