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STADNYK v. COMMISSIONER OF INTERNAL REVENUE

No. 09-1485.

DANIEL J. STADNYK AND BRENDA J. STADNYK, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE.

United States Court of Appeals, Sixth Circuit.

Filed February 26, 2010.

NOT RECOMMENDED FOR FULL-TEXT PUBLICATION

CLAY, Circuit Judge.

Petitioners Daniel and Brenda Stadnyk appeal from the order entered by the United States Tax Court denying their petition for redetermination of a deficiency. For the reasons set forth below, we AFFIRM the Tax Court's order.

BACKGROUND

On December 11, 1996, Petitioners purchased a used 1990 Geo Storm from Nicholasville Road Auto Sales, Inc. ("Nicholasville Auto...

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