T.C. Memo. 2006-185
UNITED STATES TAX COURT
HELEN M. KORCHAK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 170-04, 13315-06. Filed August 30, 2006.
Robert W. Lynch, for petitioner.
Gerald A. Thorpe, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Pursuant to Madison Recycling Associates v.
Commissioner, T.C. Memo. 2001-85, affd. 295 F.3d 280 (2d Cir.
2002), respondent assessed against petitioner and petitioner’s
spouse Ernest I. Korchak (Mr. Korchak) a deficiency of $140,388
in their Federal income tax (tax) for their taxable year 1982.
In a so-called affected items notice of deficiency (affected
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