T.C. Memo. 2000-8
UNITED STATES TAX COURT
VLADIMIR D. & JOSEPHINE M. SARIC, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16637-98. Filed January 10, 2000.
Vladimir D. Saric, pro se.
Gary M. Slavett, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined
deficiencies in petitioners’ 1994, 1995, and 1996 Federal income
taxes in the amounts of $2,250, $3,978, and $1,965, respectively.
Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue.
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