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OVCHINIKOV v. COMMISSIONER

Docket No. 23896-92.

68 T.C.M. 162 (1994)

T.C. Memo. 1994-338

Nicholas Ovchinikov and Lukeria Ovchinikov v. Commissioner.

United States Tax Court.

Filed July 25, 1994.

Attorney(s) appearing for the Case

Nicholas Ovchinikov, pro se. Wesley F. McNamara, for the respondent.

Memorandum Findings of Fact and Opinion

HALPERN, Judge:

By notice of deficiency dated July 30, 1992, respondent determined a deficiency in petitioners' Federal income tax, additions to tax, and additional interest as follows:


                                                      Additions to Tax          Additional
                                                --------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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