LINETSKY v. COMMISSIONER

Docket No. 14096-91.

68 T.C.M. 8 (1994)

T.C. Memo. 1994-306

Yury A. Linetsky v. Commissioner.

United States Tax Court.

Filed July 5, 1994.


Attorney(s) appearing for the Case

Phillip A. Lawrence, for the petitioner. Terry W. Vincent, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1986 in the amount of $14,412.34.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year before the Court, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After concessions,1 the issues...

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