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CHAN v. COMMISSIONER

Docket Nos. 2993-95, 3058-95.

73 T.C.M. 2455 (1997)

T.C. Memo. 1997-154

Don A. Chan and Cecilia Chan v. Commissioner. Eastimpex, A California Corporation v. Commissioner.

United States Tax Court.

Filed March 26, 1997.

Attorney(s) appearing for the Case

Wendy Abkin and Richard J. Sideman, for the petitioners. Debra K. Estrem, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined deficiencies in, additions to, and an accuracy-related penalty on Federal income tax for individual petitioners Don and Cecilia Chan as follows:2

                                                                                                  Accuracy-related
                                                            Additions...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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