TAHAMTAN v. COMMISSIONER

Docket Nos. 23936-93, 24302-93, 24303-93.

69 T.C.M. 2682 (1995)

T.C. Memo. 1995-226

Amir A. Tahamtan, et al. v. Commissioner.

United States Tax Court.

Filed May 23, 1995.


Attorney(s) appearing for the Case

Amir A. Tahamtan, pro se, in Docket No. 23936-93. Robert J. Hipple and Michelle M. Kenyon, Atlanta, Ga., for the petitioners in Docket Nos. 24302-93 and 24303-93. Larry D. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

In this consolidated case respondent determined the following deficiencies in petitioners' Federal income taxes, additions to tax, and penalties:

Petitioner Amir A. Tahamtan

Taxable                Addition to Tax    Penalty
 Year     Deficiency      Sec. 6661      Sec. 6662

 1986      $  9,698        $ 2,425        $  -
 1987 ...

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