Helen M. Korchak - Page 1

                                 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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