FRATES v. COMMISSIONER

Docket Nos. 197-84, 7811-84, 3736-85, 13416-85.

53 T.C.M. 96 (1987)

T.C. Memo. 1987-79

Richard E. Frates and Mary Lou Frates, et al. v. Commissioner.

United States Tax Court.

Filed February 9, 1987.


Attorney(s) appearing for the Case

Justin S. Holden, for the petitioners. Albert A. Balboni, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In these consolidated cases1 respondent determined the following deficiencies in and additions to petitioners' income taxes:

                                                               Additions to tax
  Petitioners                               Year   Deficiency    Sec. 66592   Sec. 6621...

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