Lazniarz v. Commissioner

PER CURIAM.

Henry Lazniarz and Gina Lazniarz appeal from the decision of the Tax Court 1 — 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.

1

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