T.C. Memo. 1996-178 UNITED STATES TAX COURT ROBERT R. SKORNIAK AND MARY SKORNIAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3269-95. Filed April 11, 1996. Robert R. Skorniak, pro se, and Elaine C. Tunzat, for petitioners.1 Catherine J. Caballero, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined a deficiency in petitioners' Federal income tax for 1990 in the amount of $39,705. The only issue remaining for decision is whether a house 1 Petitioner Robert R. Skorniak represented himself and peti- tioner Mary Skorniak at trial. Elaine C. Tunzat prepared the briefs on behalf of petitioners.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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