GIEREK v. COMMISSIONER

Docket No. 16481-92.

66 T.C.M. 1866 (1993)

T.C. Memo. 1993-642

Daniel M. Gierek and Jeannette I. Gierek v. Commissioner.

United States Tax Court.

Filed December 30, 1993.


Attorney(s) appearing for the Case

Philip M. Kiss, 977 Lakeview Pkwy., Vernon Hills, Ill., for the petitioners. Karen P. Wright, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' Federal income taxes for taxable years 1988 and 1989 in the amounts of $7,057 and $7,576, respectively, and an addition to tax under section 6653(a)(1) for taxable year 1988 in the amount of $353.

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