Bigio v. Commissioner

VICTOR BIGIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bigio v. Commissioner

Docket No. 2211-89

United States Tax Court

T.C. Memo 1991-319; 1991 Tax Ct. Memo LEXIS 351; 62 T.C.M. (CCH) 119; T.C.M. (RIA) 91319;

July 10, 1991, Filed

Decision will be entered for the respondent.

Alan L. Weisberg and Dennis G. Kainen, for the petitioner.

Sergio Garcia-Pages and Gary F. Walker, for the respondent.

SWIFT, Judge

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in petitioner's Federal income tax liability and additions to tax as follows:

Additions to Tax, Secs. 1

Yea…