BRINCAT v. COMMISSIONER

ARTHUR C. BRINCAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent EDGAR J. BRINCAT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

BRINCAT v. COMMISSIONER

No. 14637-97; No. 18178-98

United States Tax Court

T.C. Memo 2001-124; 2001 Tax Ct. Memo LEXIS 152; 81 T.C.M. (CCH) 1674;

May 25, 2001, Filed

Decision will be entered for respondent in docket No. 14637-97, and for petitioner as to the penalty and respondent as to the deficiency in docket No. 18178-98.

Donald Del Grande, for petitioner in docket No. 18178-98.

Daniel J. Parent, for respondent.

Gerber, Joel

GERBER

MEMORANDUM…