United States Tax Court May 31, 2001, No. 11794-99; No. 11855-99; No. 11863-99 (Lychuk v. Comm'r)

lead-opinion

Laro, Judge:

Petitioners petitioned the Court to redetermine deficiencies attributable primarily to adjustments which respondent made to their income from a subchapter S corporation, Automotive Credit Corp. (ACC). Respondent determined a $1,202 deficiency in the 1993 Federal income tax of David J. and Mary K. Lychuk.