Joseph M. and Marjorie Sita - Page 1















                                 T.C. Memo. 2007-363                                  


                               UNITED STATES TAX COURT                                


                     JOSEPH M. AND MARJORIE SITA, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10068-05.              Filed December 10, 2007.             


               Joseph M. Sita, pro se.                                                
               Trent D. Usitalo, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income taxes for 2001 and 2002 (years at               
          issue) of $3,121 and $2,100.1                                               

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended, and Rule references are to           
          the Tax Court Rules of Practice and Procedure.  Amounts are                 
                                                             (continued...)           






Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next 

Last modified: March 27, 2008