T.C. Memo. 1996-47
UNITED STATES TAX COURT
EMMETT I. AND SHIRLEY SINDIK, Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 11487-94. Filed February 12, 1996.
Emmett I. and Shirley Sindik, pro se.
Lisa M. Bernardini, for respondent.
MEMORANDUM OPINION
WRIGHT, Judge: Respondent determined deficiencies,
additions, and penalties with respect to petitioners’ Federal
income tax for taxable years 1988, 1989, and 1990, as follows:
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