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OPINION OF THE SPECIAL TRIAL JUDGE
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency for 1995 in the amount of $3,914 and additions to tax
pursuant to sections 6651(a)(1) and 6654 of $2,171 and $364,
respectively.
After concessions, the issues for decision are: (1) Whether
petitioners are entitled to deduct claimed Schedule C expenses
and Schedule E losses; (2) whether petitioners are entitled to
claim a $3,000 short-term capital loss on Schedule D for 1995;
(3) whether petitioners are liable for an addition to tax
pursuant to section 6651(a)(1); and (4) whether petitioners are
liable for an addition to tax pursuant to section 6654.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time that the
petition was filed, petitioners resided in Canton, Massachusetts.
References to petitioner are to Marian Juskuv.
Background
Petitioners emigrated from Slovakia to the United States in
1980. While living in Slovakia, petitioner earned a college
degree in electronics from a technical college in Kosice. In
1995, petitioner worked as an electronics technician in Boston
for Teradyne, Inc. Maria Juskuv was also employed during 1995
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