Matarese v. Commissioner

CHARLES MATARESE and ANGELA MATARESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Matarese v. Commissioner

Docket No. 7659-72.

United States Tax Court

T.C. Memo 1975-184; 1975 Tax Ct. Memo LEXIS 187; 34 T.C.M. (CCH) 791; T.C.M. (RIA) 750184;

June 12, 1975, Filed

Benjamin Lewis and David L. Kitzes, for the petitioners.

Barry D. Gordon and William K. Carr, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1967 and 1968 in the amounts of $10,467.48 and $31,083.51,…