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SHAH v. COMMISSIONER

Docket No. 8159-97.

77 T.C.M. 1512 (1999)

T.C. Memo. 1999-71

Ashok C. Shah and Jyoti A. Shah v. Commissioner.

United States Tax Court.

Filed March 9, 1999.

Attorney(s) appearing for the Case

Ashok C. and Jyoti A. Shah, pro sese. Eric Skinner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated March 20, 1997, respondent determined the following deficiency, additions to tax, and penalty relating to petitioners' Federal income taxes:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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