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DAYA v. COMMISSIONER

Docket Nos. 9061-98, 9062-98, 1976-99.

80 T.C.M. 743 (2000)

T.C. Memo. 2000-360

Gabriel M. Daya, et al. v. Commissioner.

United States Tax Court.

Filed November 22, 2000.

Attorney(s) appearing for the Case

William E. Taggart, Jr., for the petitioners. H. Clifton Bonney, Jr., for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge:

Respondent determined the following deficiencies in and accuracy-related penalties to be added to petitioners' Federal income taxes:

Gabriel Mahmoud Daya (Gabriel), Docket Nos. 9061-98 and 1976-99:

                                                                            Penalty
Year                                                         Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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