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T.C. Memo. 200033UNITED STATES TAX COURTGERALD CHARLES AND KATHLEEN CHARLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDocket No. 1483998. Filed February 3, 2000. In 1994, PS contracted
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Prepare the masa dough by mixing corn masa with water and fat (such as lard) until it reaches a spreadable consistency.
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Add a spoonful of filling in the center of the masa dough, such as cooked meat, beans, or cheese.
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Fold the sides of the corn husk over the filling to enclose it, then fold the bottom end upwards.
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Place the filled chamales in a steamer basket with the open end facing up, and stack them in layers if necessary.
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Steam the chamales for 1 to 2 hours until the masa dough is cooked and firm.

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