T.C. Memo. 2005-124
UNITED STATES TAX COURT
HENRY USCINSKI AND JACQUELINE USCINSKI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1467-03. Filed May 25, 2005.
Henry Uscinski and Jacqueline Uscinski, pro sese.
Scott A. Hovey, for respondent.
MEMORANDUM OPINION
GERBER, Chief Judge: This case is before the Court on
respondent’s motion for summary judgment. The issue for our
consideration is whether petitioners were subject to a 10-percent
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011