T.C. Memo. 2003-161
UNITED STATES TAX COURT
ROBERT E. AND YVONNE R. KOVACEVICH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12815-99. Filed June 3, 2003.
Robert E. Kovacevich and Richard W. Kochansky, for
petitioners.
Milton B. Blouke and Roger P. Law, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: By notice of deficiency dated April 28, 1999,
respondent determined deficiencies, additions to tax, and
penalties relating to petitioners’ 1992 through 1994 Federal
income tax returns as follows:
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Last modified: May 25, 2011