T.C. Memo. 1995-602
UNITED STATES TAX COURT
VICTORIA AND DENIS M. LYSZKOWSKI, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15038-94. Filed December 21, 1995.
Denis M. Lyszkowski, pro se.
Linda Ann Love, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This case was heard
pursuant to the provisions of section 7443A(b)(3) and Rules 180,
181, and 182.1 Respondent determined a deficiency in the amount
of $377 in petitioners' Federal income tax for the tax year ended
1 Unless otherwise indicated, all section references are to the Internal
Revenue Code in effect for the taxable year in issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 Next
Last modified: May 25, 2011