T.C. Memo. 2003-342 UNITED STATES TAX COURT PAUL S. AND SHARON E. TALCHIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12419-02. Filed December 16, 2003. Paul S. and Sharon E. Talchik, pro se. Leonard T. Provenzale, for respondent. MEMORANDUM OPINION COUVILLION, Special Trial Judge: Respondent determined a deficiency of $13,974 in petitioners' Federal income tax for 1999.1 1 Unless otherwise indicated, all section references hereafter are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. The petition was filed pursuant to sec. 7463. At trial, pursuant to Rule 171(c), petitioners moved, (continued...)Page: 1 2 3 4 5 6 Next
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