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LUA v. COMMISSIONER OF INTERNAL REVENUE

No. 14661-09.

T.C. Memo. 2011-192

ARMANDO SANDOVAL LUA AND YADIRA A. SANDOVAL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 11, 2011.

Attorney(s) appearing for the Case

Sean H. Colon , for petitioners.

Kimberly A. Kazda , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a $54,674 deficiency in petitioners' Federal income tax for 2005. After concessions,1 the issue for decision is whether petitioners failed to report $19,207 of income on their Schedule C, Profit or Loss From Business, for Future Satellite Communications (Future Satellite).2

FINDINGS OF FACT

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