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AL-HAKIM v. COMMISSIONER

Docket Nos. 22680-81, 8173-83, 34225-83.

53 T.C.M. 352 (1987)

T.C. Memo. 1987-136

Abdul Jalil al-Hakim, et al. v. Commissioner.

United States Tax Court.

Filed March 16, 1987.

Attorney(s) appearing for the Case

Frederick John James, for the petitioners. Neal O. Abreu, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

In these consolidated cases, respondent determined deficiencies and additions to tax in petitioners' Federal income tax as follows:

                                                                              Additions to Tax
Petitioner                                          Year  Deficiencies   Sec. 6653(b)2  Sec. 6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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