BATTIKHI v. COMMISSIONER

Docket No. 26471-96.

75 T.C.M. 2464 (1998)

T.C. Memo. 1998-208

Sharif M. and Amal Battikhi v. Commissioner.

United States Tax Court.

Filed June 16, 1998.


Attorney(s) appearing for the Case

Sharif M. Battikhi and Amal Battikhi, pro se.

Gretchen A. Kindel, for the respondent.


MEMORANDUM OPINION

COLVIN, Judge:

This matter is before the Court on respondent's motion for summary judgment. For reasons stated below, we grant respondent's motion.

Respondent determined a deficiency in petitioners' Federal income tax for 1992 of $8,758 and determined that petitioners are liable for the accuracy-related penalty for negligence under section 6662(a) in the amount of $1,752. Neither party requested a hearing and we conclude that none...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases