T.C. Memo. 1996-363
UNITED STATES TAX COURT
GEORGE KUKES AND MARGARET KUKES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19832-94. Filed August 8, 1996.
George Kukes, pro se.1
Michelle D. Korbas, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in, an
addition to, and penalties on income taxes of petitioners as
follows:
1 Margaret Kukes did not appear for trial.
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