Batastini v. Commissioner

PAUL J. AND AMELIA BATASTINI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Batastini v. Commissioner

Docket Nos. 30256-84; 30262-84; 30332-84; 30333-84; 38659-84.

United States Tax Court

T.C. Memo 1987-378; 1987 Tax Ct. Memo LEXIS 378; 53 T.C.M. (CCH) 1500; T.C.M. (RIA) 87378;

July 30, 1987.

Robert H. Williams and Arthur A. Dipadova, for the petitioners.

Eugene J. Wien, Theodore Marasciulo and Carl Zeswit, for the respondent.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: These cases were consolidated for purposes of trial, briefing and opinion. Respondent…