LESCHKE v. COMMISSIONER

Docket No. 4301-99.

81 T.C.M. 1064 (2001)

T.C. Memo. 2001-18

Ronald and Sue M. Leschke v. Commissioner.

United States Tax Court.

Filed January 26, 2001.


Attorney(s) appearing for the Case

Richard A. Frederick, for the petitioners.

Christa A. Gruber and Mark J. Miller, for the respondent.


MEMORANDUM OPINION

NIMS, Judge:

Respondent determined Federal income tax deficiencies for petitioners' 1993 and 1994 taxable years in the amounts of $20,446 and $37,214, respectively. The deficiencies are attributable in part to adjustments in the taxable income reported by R & J Transport, Inc. (R&J), an S corporation wholly owned by petitioner Ronald Leschke. After concessions, this Court is asked to decide whether, and to what extent, the following...

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