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CHARCZUK v. C.I.R.

No. 83-2370.

771 F.2d 471 (1985)

Paul E. CHARCZUK and Victoria Charczuk, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

August 29, 1985.

Attorney(s) appearing for the Case

Thomas J. Carley, Rockville Centre, N.Y., for appellants.

Thomas A. Gick, Tax Div., Dept. of Justice (Glenn L. Archer, Jr., Asst. Atty. Gen. and Michael L. Paup, and Gary R. Allen, Tax Div., Dept. of Justice, with him on brief), Washington, D.C., for appellee.

Before HOLLOWAY and SEYMOUR, Circuit Judges, and BOHANON, Senior District Judge.

BOHANON, District Judge.

Paul E. Charczuk and Victoria Charczuk jointly filed a Form 1040 for the taxable year 1977 reflecting income of $4,763.00. This amount was entered on the line for "business income" rather than on the line for "wages, salaries, tips and other employee compensation." Attached to the taxpayers' return were seven Form W-2 Wage and Tax Statements showing that the taxpayers received wages during 1977 totaling $12,276.00. Also attached was a Schedule...

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