1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2011-228
 

GARAVAGLIA v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2500-07, 14693-09

T.C. Memo. 2011-228

CHARLES L. GARAVAGLIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MARY ANN T. GARAVAGLIA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 26, 2011.

Attorney(s) appearing for the Case

Joseph Falcone and Fred A. Foley , for petitioners.

Alexandra E. Nicholaides , John J. Comeau , and Robert M. Romashko , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge.

These consolidated cases concern the 1989 and 1990 Federal income taxes of Charles L. Garavaglia (Mr. Garavaglia) and Mary Ann T. Garavaglia (Ms. Garavaglia) (collectively, the Garavaglias or petitioners). Respondent determined deficiencies in Mr. Garavaglia's 1989 and 1990 Federal income taxes of $97,070 and $114,435 and fraud penalties under section 6663(a) of $72,803 and $85,826, respectively.

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases