Colella v. Commissioner

WAYNE R. AND JOAN L. COLELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Colella v. Commissioner

Docket No. 4789-92

United States Tax Court

T.C. Memo 1993-375; 1993 Tax Ct. Memo LEXIS 399; 66 T.C.M. (CCH) 452;

August 23, 1993, Filed

An appropriate order and decision will be entered sustaining respondent's determinations as to petitioners and granting respondent's motion for entry of decision as to petitioner Joan L. Colella.

For Wayne R. Colella, petitioner: Louise A. Jackson.

For respondent: Jeffry J. Erney.

CHIECHI

CHIECHI

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:…