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LAM v. COMMISSIONER

Docket No. 14711-03.

92 T.C.M. 489 (2006)

T.C. Memo. 2006-265

Kai-Chung C. and Meekhing T. Lam, v. Commissioner.

United States Tax Court.

December 14, 2006.

Attorney(s) appearing for the Case

Forest J. Dorkowski, for petitioners.

Caroline R. Krivacka, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

Respondent determined deficiencies in and penalties with respect to petitioners' Federal income tax for 1994, 1995, and 1996 (the years at issue). For 1994, respondent determined a $15,300 deficiency and a $3,060 accuracy-related penalty under section 6662(a).1 For 1995, respondent determined a $25,759 deficiency and a $5,152 accuracy-related penalty. For 1996, respondent...

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