T.C. Memo. 2008-18 UNITED STATES TAX COURT JOZSEF AND ZSUZSANNA BALLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13632-06. Filed January 31, 2008. Ellin Vicki Palmer, for petitioners. Valerie L. Makarewicz, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies of $4,146 and $2,635 in petitioners’ Federal income tax for 2002 and 2003, respectively. After concessions by the parties, the issues for decision are:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008