Brnilovich v. Commissioner

DAVID AND DIANE A. BRNILOVICH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brnilovich v. Commissioner

Docket No. 11173-88

United States Tax Court

T.C. Memo 1989-583; 1989 Tax Ct. Memo LEXIS 582; 58 T.C.M. (CCH) 538; T.C.M. (RIA) 89583;

October 30, 1989

James J. Everett, for the petitioners.

Mark S. Pendery, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined a deficiency in petitioners' 1985 Federal income tax of $ 12,695. Following concessions, the remaining issues are (1) whether petitioners misreported a $ 62,771 item of ordinary…