LUKASIEWICZ v. COMMISSIONER

Docket No. 11852-87.

56 T.C.M. 1251 (1989)

T.C. Memo. 1989-68

Sandra M. Lukasiewicz v. Commissioner.

United States Tax Court.

Filed February 14, 1989.


Attorney(s) appearing for the Case

Mark L. Laughlin, 11306 Davenport St., Omaha, Neb., for the petitioner. Robert Archambault, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

In a statutory notice of deficiency dated March 30, 1987, respondent determined deficiencies and additions to the 1983 and 1984 joint income taxes of petitioner, Sandra M. Lukasiewicz, and her husband, Marvin G. Lukasiewicz, as follows:

                                                    Additions to Tax
                                                Section        Section...

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