Court Opinion

ID: 2789956
Source: CourtListenerOpinion
Date Created: 2015-03-30 16:00:50.391787+00
Date Added: 2024-06-11T11:10:19.405034
License: Public Domain

PER CURIAM.
 

  Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax Court
  
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  — issued after two trials — determining that they owed a tax deficiency and a penalty for the 2006 tax year. We conclude that the taxpayers were given multiple chances to prove their fact-intensive contentions, and the relatively insubstantial tax amounts in question do not warrant further judicial review. We affirm.
 

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   . The Honorable David Gustafson, United States Tax Court Judge.