COLLINS v. COMMISSIONER

Docket Nos. 8078-00, 8210-00.

83 T.C.M. 1620 (2002)

T.C. Memo. 2002-115

Donna J. Collins v. Commissioner. Shahram Manighalam v. Commissioner.

United States Tax Court.

Filed May 9, 2002.


Attorney(s) appearing for the Case

Gary R. King for the petitioner in Docket No. 8078-00.

Sharhram Manighalam, pro se.

Kevin W. Coy and Kelley Blaine, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioners' 1994 Federal income tax of $12,665 and an addition to tax under section 6651(a)(1) of $1,611.50.

The Xircom company extended a job offer to Shahram Manighalam (petitioner). Petitioner then resigned from a position with his prior employer, American Telephone & Telegraph (AT&T). However, Xircom rescinded its job offer before petitioner...

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