T.C. Memo. 1999-374
UNITED STATES TAX COURT
SALVATORE J. D’AMICO AND SHIRLEY E. D’AMICO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20087-97. Filed November 10, 1999.
Salvatore J. D’Amico, pro se.
Stephen C. Best, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$10,695 in petitioners' Federal income tax for 1994. The issue
for decision is whether petitioners are entitled for 1994 to
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011