GANGI v. COMMISSIONER

Docket Nos. 38613-84, 38614-84.

54 T.C.M. 1048 (1987)

T.C. Memo. 1987-561

Charles R. Gangi and Mary C. Gangi v. Commissioner. Carl R. Maginn and Charlotte R. Maginn v. Commissioner.

United States Tax Court.

Filed November 9, 1987.


Attorney(s) appearing for the Case

Richard Van Name, 5655 Lindero Canyon Rd., Westlake Village, Calif., for the petitioners. Howard Rosenblatt, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                               Year    Amount

Charles R. Gangi and
  Mary C. Gangi ............   1979   $202,845
docket No. 38613-84 ........   1980      7,961
                                      ________
                             ...

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