Infelise v. Commissioner

ERNEST R. INFELISE AND ANN INFELISE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Infelise v. Commissioner

Tax Ct. Dkt. No. 15207-96

United States Tax Court

T.C. Memo 1998-191; 1998 Tax Ct. Memo LEXIS 192; 75 T.C.M. (CCH) 2359; T.C.M. (RIA) 98191;

May 26, 1998, Filed

Decision will be entered for respondent.

Robert I. Ury, Edward A. Snyder, and Richard C. Gering, for petitioners.

Donna C. Hansberry and Robert T. Little, for respondent.

FOLEY, JUDGE.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, JUDGE: On April 12, 1996, respondent issued a notice of deficiency to Ernest and Ann…