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PAOLINI v. COMMISSIONER

Docket Nos. 8686-78, 8687-78, 15091-79.

43 T.C.M. 513 (1982)

T.C. Memo. 1982-69

Richard Paolini and Margaret Paolini v. Commissioner.

United States Tax Court.

Filed February 11, 1982.

Attorney(s) appearing for the Case

Leonard N. Zito and Ronald J. Karasek, 641 Market St., Bangor, Pa., for the petitioners. Russell K. Stewart, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income tax:

  Taxable Year     Deficiency

     1975 .......  $2,929.32
     1976 .......   2,823.00
     1977 .......   1,451.00

Due to concessions, the issues before us are (1) the locus of petitioner Richard Paolini's (hereinafter "petitioner") "tax home" for purposes of section 162(a)(2)...

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