T.C. Memo. 2002-8
UNITED STATES TAX COURT
GEORGE TSAKOPOULOS AND DROUSOULA TSAKOPOULOS,
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 14050-98, 1131-00. Filed January 9, 2002.
John Gigounas, for petitioners.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined the following
deficiencies in petitioners’ Federal income taxes:
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