Chander and Ashima K. Kant, (1997)
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Chander and Ashima K. Kant, (1997)
T.C. Memo. 1997-217
UNITED STATES TAX COURT CHANDER AND ASHIMA K. KANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11188-95. Filed May 8, 1997.Chander Kant, pro se.Craig Connell, for respondent.MEMORANDUM FINDINGS OF FACT AND OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' 1993 Federal income tax in the amount of $4,877 and an accuracy-related penalty under section 6662(a) in the amount of $975.2 After a c...See the full content of this document
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