Balla v. Comm'r

JOZSEF AND ZSUZSANNA BALLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Balla v. Comm'r

No. 13632-06

United States Tax Court

T.C. Memo 2008-18; 2008 Tax Ct. Memo LEXIS 17; 95 T.C.M. (CCH) 1090;

January 31, 2008, Filed

Ellin Vicki Palmer, for petitioners.

Valerie L. Makarewicz, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 4,146 and $ 2,635 in petitioners' Federal income tax for 2002 and 2003, respectively. After concessions by the parties, the issues for decision are:(1) Whether for the years…