T.C. Memo. 2006-265
UNITED STATES TAX COURT
KAI-CHUNG C. AND MEEKHING T. LAM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14711-03. Filed December 14, 2006.
Forest J. Dorkowski, for petitioners.
Caroline R. Krivacka, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in and
penalties with respect to petitioners’ Federal income tax for
1994, 1995, and 1996 (the years at issue). For 1994, respondent
determined a $15,300 deficiency and a $3,060 accuracy-related
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