BLONIEN v. COMMISSIONER OF INTERNAL REVENUE, 118 T.C. 541 (2002) RODNEY J. BLONIEN AND NOREEN E. BLONIEN, Petitioners v. COMMISSIONER OFINTERNAL REVENUE, Respondent. Docket No. 2660-00.United States Tax Court. Filed June 12, 2002. R issued an “affected items” notice of deficiency to P for 1992, attributable to P’s distributive share of cancellation of debt income […]
