MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge:
Respondent determined the following deficiencies, additionto tax, and penalties:
Addition to tax Penalty --------------- ------- Year Petitioner(s)
74 T.C.M. 752 (1997)
T.C. Memo. 1997-444
Sooren Hovhannissian and Estate of Mary Hovhannissian, Deceased, Sooren Hovhannissian, Executor v. Commissioner.
United States Tax Court.https://leagle.com/images/logo.png
Filed September 29, 1997.
Filed September 29, 1997.
Stephen G. Utz, Bloomfield, Conn., and Ann McClure, for the petitioners. Elise F. Alair and Bradford A. Johnson, for the respondent.
BEGHE, Judge:
Respondent determined the following deficiencies, additionto tax, and penalties:
Addition to tax Penalty --------------- ------- Year Petitioner(s)
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