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SLEIMAN v. COMMISSIONER

Docket Nos. 12663-95, 12664-95, 12665-95.

74 T.C.M. 1270 (1997)

T.C. Memo. 1997-530

Eli T. Sleiman, Jr. and Janie L. Sleiman, et al. v. Commissioner.

United States Tax Court.

Filed November 24, 1997.

Attorney(s) appearing for the Case

Robert S. Bernstein and Scott D. Richburg, for the petitioners. Robert W. Dillard and Stephen R. Takeuchi, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.2

Respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties pursuant to section 6662(a) as follows:

Eli T. Sleiman, Jr. and Janie L. Sleiman...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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