Boccardo v. Commissioner

JAMES F. BOCCARDO and LORRAINE V. BOCCARDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boccardo v. Commissioner

Docket No. 4753-89

United States Tax Court

T.C. Memo 1993-224; 1993 Tax Ct. Memo LEXIS 232; 65 T.C.M. (CCH) 2739;

May 24, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Melvin H. Morgan and Kathleen A. Miller.

For respondent: Adam S. Korbas.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income tax for 1982 in the amount of $ 56,148 and for 1983 in the amount of $ 125,717.

The…