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AL ZUNI OF ARIZONA, INC. v. COMMISSIONER

Docket Nos. 18917-96, 18918-96.

77 T.C.M. 1521 (1999)

T.C. Memo. 1999-74

Al Zuni of Arizona, Inc. v. Commissioner. Nashat Khalaf v. Commissioner.

United States Tax Court.

Filed March 10, 1999.

Attorney(s) appearing for the Case

Henry W. Tom, Phoenix, Ariz., and Rick Kilfoy, for the petitioners. Rachael J. Zepeda, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and penalties, as follows:

Al Zuni of Arizona, Inc.

                                                 Additions to Tax   Accuracy-Related Penalty
Year                                Deficiency    Sec. 6651(a)(1)         Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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