SUNIK v. C.I.R.

No. 01-4134.

321 F.3d 335 (2003)

Mark SUNIK and Tamara Sunik, Petitioner-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: February 28, 2003.


Attorney(s) appearing for the Case

Jay J. Freireich, Esq., Poe & Freireich, P.A., Florham Park, NJ, for Appellants.

Eileen J. O'Connor, Esq., Bruce R. Ellisen, Esq., Carol Ann Barthel, Esq., U.S. Department of Justice, Washington, DC, for Appellees.

Before: VAN GRAAFEILAND, CARDAMONE and JACOBS, Circuit Judges.


VAN GRAAFEILAND, Senior Circuit Judge.

Appellants Mark and Tamara Sunik appeal from the decision of the United States Tax Court (Wells, J.) holding that they owe $70,783.00 in federal income tax from 1995 and assessing in addition a penalty of $14,157.00. For the reasons set forth below, we affirm.

Background

The facts of this case have been stipulated to by the parties and are not at issue.

On their 1995 federal income tax...

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