Girgis v. Commissioner

ELAINE YOW GIRGIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Girgis v. Commissioner

Docket No. 16056-88

United States Tax Court

T.C. Memo 1991-191; 1991 Tax Ct. Memo LEXIS 333; 61 T.C.M. (CCH) 2516; T.C.M. (RIA) 91191;

April 30, 1991, Filed

Girgis v. C.I.R., 888 F.2d 1386, 1989 U.S. App. LEXIS 15815 (4th Cir., 1989)

Decision will be entered under Rule 155.

Mathew E. Bates, for the petitioner.

Ross A. Rowley, for the respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax as follows:

Ad…