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AHADPOUR v. COMMISSIONER

Docket No. 4843-96.

77 T.C.M. 1210 (1999)

T.C. Memo. 1999-9

Ferydoun Ahadpour, a/k/a F. Ahadpour and Doris Ahadpour v. Commissioner.

United States Tax Court.

Filed January 21, 1999.

Attorney(s) appearing for the Case

William K. Norman, Los Angeles, Calif., and Edi Stiles, for the petitioners. Louis Jack and Elizabeth Stetson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 182.1 Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and penalties as follows:

                                                             Addition to Tax     Penalty
Year             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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