T.C. Memo. 2005-166
UNITED STATES TAX COURT
FRED MISKO, JR. AND KAREN L. HOWE-MISKO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12996-03. Filed July 6, 2005.
W. John Glancy and Robert E. Davis, for petitioners.
Kathryn F. Patterson and Abbey B. Garber, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in
petitioners’1 Federal income taxes for 1998 and 1999 based on
disallowing business expense deductions that petitioner claimed
1Petitioner Karen Howe-Misko was not involved in petitioner
Fred Misko’s law practice, nor was she involved in leasing
equipment to his law practice. All references to petitioner are
to Fred Misko.
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