SERIANNI v. COMMISSIONER

Docket Nos. 847-77, 1001-81, 1079-81.

80 T.C. 1090 (1983)

CHARLES SERIANNI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOSEPHINE M. SERIANNI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 31, 1983.


Attorney(s) appearing for the Case

Hugh G. Isley, Jr., Louis J. DeReull, and Jack R. Loving, for the petitioner in docket Nos. 847-77 and 1079-81.

Charles P. Sacher and Nicholas E. Christin, for the petitioner in docket No. 1001-81.

Linda R. Dettery, for the respondent.


STERRETT, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes as follows:


Docket No.         Petitioner          TYE Dec. 31Deficiency

   847-771   Charles Serianni              1973           $361,702
                                           1974             21,067
  1001...

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