T.C. Memo. 1998-67
UNITED STATES TAX COURT
CHRISTOPHER A. BOYKO AND ROBERTA A. BOYKO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15347-96. Filed February 18, 1998.
Christopher A. Boyko, pro se.
Christopher A. Fisher, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by means of a statutory notice
of deficiency, determined an income tax deficiency of $27,061, a
section 6651(a)(1)1 addition to tax of $953, and a section
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year under
consideration, and all Rule references are to this Court's Rules
of Practice and Procedure.
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