ERMOGENI v. COMMISSIONER

Docket Nos. 2319-74, 2320-74.

35 T.C.M. 870 (1976)

T.C. Memo. 1976-202

Albert Ermogeni v. Commissioner. Albert and Marjorie Ermogeni v. Commissioner.

United States Tax Court.

Filed June 23, 1976.


Attorney(s) appearing for the Case

Leonard L. Stark, for the petitioners. Richard S. Kestenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency of $1,515.66 in the Federal income tax of petitioner Albert Ermogeni for the taxable year 1965 and a deficiency of $3,033.00 in the Federal income tax of petitioners Albert and Marjorie Ermogeni for the taxable year 1966. The only issue for decision is whether Albert Ermogeni was a nonresident alien during taxable years 1965 and 1966.

Findings of Fact

...

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