T.C. Memo. 2001-200                                  
                               UNITED STATES TAX COURT                                
                 TONY L. ZIDAR AND KATHLEEN I. ZIDAR, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 11484-99.          Filed August 1, 2001.                    
               Jonathan V. Goodman, for petitioners.                                  
               Michael J. Calabrese, for respondent.                                  
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               THORNTON, Judge:  Respondent determined a $53,435 deficiency           
          in petitioners’ 1992 Federal income tax and a $10,687 addition to           
          tax under section 6662(a).1                                                 
               1 All section references are to the Internal Revenue Code as           
          in effect for the taxable year in issue.  All Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           
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