T.C. Memo. 1997-250 UNITED STATES TAX COURT JOHN E. AND CONCETTA LOZON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22764-94. Filed June 4, 1997. V. Jean Owens, for petitioners. G. Michelle Ferreira, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes: Year Deficiency 1989 $1,843 1990 4,379 1991 10,784Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011