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KRUKOWSKI v. COMMISSIONER

Docket No. 7765-98.

114 T.C. 366 (2000)

THOMAS P. AND ERMINA A. KRUKOWSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 22, 2000.

Attorney(s) appearing for the Case

Victor A. Kornis, for petitioners.

Christa A. Gruber, for respondent.

OPINION

LARO, Judge:

This case is before the Court on cross-motions for summary judgment. Respondent determined a $28,184 deficiency in petitioner's 1994 Federal income tax and a $5,637 accuracy-related penalty under section 6662(a). Petitioner, while residing in Greendale, Wisconsin, petitioned the Court to redetermine respondent's determination.

Following respondent's concession that petitioner is not liable for the accuracy-related penalty...

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