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NAHIKIAN v. COMMISSIONER

Docket Nos. 18382-92, 2092-93.

69 T.C.M. 2370 (1995)

T.C. Memo. 1995-161

Nishan Nahikian and Carolyn Nahikian v. Commissioner.

United States Tax Court.

Filed April 10, 1995.

Attorney(s) appearing for the Case

Peter J. Beach and David F. Conley, 9 Capitol St., Concord, N.H., for the petitioners. Christine Colley, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:

Docket No. 18382-92:

                       Sec.         Sec.           Sec.            Sec.        Sec.     Sec.
Year   Deficiency   6651(a)(1)   6653(a)(1)   6653(a)(1)(A)   6653(a)(1)(B)    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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