T.C. Memo. 2007-343
UNITED STATES TAX COURT
RAMZY M. AND LENA KOPTY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4188-05. Filed November 21, 2007.
Ramzy M. and Lena Kopty, pro se.
Cleve Lisecki, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined the following
deficiencies in, and penalties with respect to, petitioners’
Federal income tax for 1999 and 2000:
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Last modified: March 27, 2008