Lucia v. Commissioner

NANCY A. LUCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FLOYD JOSEPH LUCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lucia v. Commissioner

Docket Nos. 1892-87, 2296-87

United States Tax Court

T.C. Memo 1991-77; 1991 Tax Ct. Memo LEXIS 92; 61 T.C.M. (CCH) 1982; T.C.M. (RIA) 91077;

February 27, 1991, Filed

Decisions will be entered under Rule 155.

Thomas H. McPeters, for petitioner Nancy A. Lucia. Floyd Joseph Lucia, pro se.

Joseph E. Mudd and Laura Karlak, for the respondent.

PARR, Judge.

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies…