Haeri v. Commissioner

FADHLALLA HAERI AND MUNEERA HAERI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Haeri v. Commissioner

Docket No. 43194-86

United States Tax Court

T.C. Memo 1989-20; 1989 Tax Ct. Memo LEXIS 20; 56 T.C.M. (CCH) 1061; T.C.M. (RIA) 89020;

January 11, 1989.

John E. Vickers, III, for the petitioners.

Phillip A. Pillar, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax liability and additions to tax for 1981 and 1982 as follows:

Additions to Tax

Year

Deficiency

6653(a)(1) 1

6653(a)(2)

6661(a)

1981

$…