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KUDO v. COMMISSIONER

Docket Nos. 10667-94, 19180-94, 19181-94, 466-95, 467-95.

76 T.C.M. 817 (1998)

T.C. Memo. 1998-404

Shigenori Kudo and Motomi Kudo, et al. v. Commissioner.

United States Tax Court.

Filed November 12, 1998.

Attorney(s) appearing for the Case

John Gigounas, San Francisco, Calif., and Edward B. Simpson, for the petitioners. Allan D. Hill, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

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

Shigenori Kudo and Motomi Kudo (Docket Nos. 10667-94 and 19180-94)

                                                                       Additions to Tax
                                                                       ----------------
Year                ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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