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MITIC v. COMMISSIONER

Docket No. 5062-98.

79 T.C.M. 1947 (2000)

T.C. Memo. 2000-144

Ilija and Branka Mitic v. Commissioner.

United States Tax Court.

Filed April 20, 2000.

Attorney(s) appearing for the Case

Ilija Mitic, pro se. Paul K. Webb, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties under section 6662(a)1 on, petitioners' Federal income tax:

Year            Deficiency   Accuracy-Related Penalty

1993 ........    $ 3,778             $  756
1994 ........     17,720              3,544

The issues remaining for decision are...

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