Michael Chin and Julie Hedrich Chin, (2003)

Extract

---

Michael Chin and Julie Hedrich Chin, (2003)

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

All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.

...

See the full content of this document

---