Zecchini v. Commissioner

ANTHONY ZECCHINI AND ANN ZECCHINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zecchini v. Commissioner

Docket No. 30995-88.

United States Tax Court

T.C. Memo 1992-8; 1992 Tax Ct. Memo LEXIS 16; 63 T.C.M. (CCH) 1717; T.C.M. (RIA) 92008;

January 6, 1992, Filed

Decision will be entered under Rule 155.

Michael A. Zimmerman, for petitioners.

Scott P. Borsack and Curt M. Rubin, for respondent.

GERBER, Judge

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent, in a notice of deficiency mailed August 31, 1988, determined Federal income tax deficiencies and additions to tax under sections…