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ALEMASOV v. COMMISSIONER

Dkt. No. 11223-05.

93 T.C.M. 1254 (2007)

T.C. Memo. 2007-130

Mila Alemasov and Victor Popov v. Commissioner.

United States Tax Court.

May 22, 2007.

Attorney(s) appearing for the Case

William E. Taggart, Jr., for petitioners.

Margaret Burow, for respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined a $14,241 deficiency in petitioners' Federal income tax for 2002, a $570 addition to tax under section 6651(a)(1) for failure to file timely, and a $314 accuracy-related penalty under section 6662(a).1 After concessions,2 there are two issues for decision: (1) Whether petitioners are entitled to deductions under section 162...

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