Ermogeni v. Commissioner

ALBERT ERMOGENI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ALBERT and MARJORIE ERMOGENI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ermogeni v. Commissioner

Docket Nos. 2319-74, 2320-74.

United States Tax Court

T.C. Memo 1976-202; 1976 Tax Ct. Memo LEXIS 199; 35 T.C.M. (CCH) 870; T.C.M. (RIA) 760202;

June 23, 1976, Filed

Leonard L. Stark, for the petitioners.

Richard S. Kestenbaum, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

@QUEALY, Judge: Respondent determined a deficiency of $1,515.66 in the Federal income tax of petitioner Albert Ermogeni for…