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KOWALIK v. COMMISSIONER

Docket No. 4410-89.

60 T.C.M. 151 (1990)

T.C. Memo. 1990-363

Frank Kowalik, Jr. and Karen Kowalik v. Commissioner.

United States Tax Court.

Filed July 18, 1990.

Attorney(s) appearing for the Case

Frank Kowalik, Jr., and Karen Kowalik, pro se. Gary L. Bloom, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income tax liability as follows:


                                  Frank Kowalik, Jr.

                                                         Additions to Tax
                                              ----------------------------------
Year      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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