Garavaglia v. Comm'r

CHARLES L. GARAVAGLIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MARY ANN T. GARAVAGLIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Garavaglia v. Comm'r

Docket Nos. 2500-07, 14693-09

United States Tax Court

T.C. Memo 2011-228; 2011 Tax Ct. Memo LEXIS 226; 102 T.C.M. (CCH) 286;

September 26, 2011, Filed

Garavaglia v. Budde, 43 F.3d 1472, 1994 U.S. App. LEXIS 39729 (6th Cir. Mich., 1994)United States v. Garavaglia, 178 F.3d 1297, 1999 U.S. App. LEXIS 19205 (6th Cir. Mich., 1999)

Decisions will be entered under Rule 155.

Joseph Falcone and Fred A. Foley, for petitioners.