BATASTINI v. COMMISSIONER

Docket Nos. 30256-84, 30262-84, 30332-84, 30333-84, 38659-84.

53 T.C.M. 1500 (1987)

T.C. Memo. 1987-378

Paul J. and Amelia Batastini, et al. v. Commissioner.

United States Tax Court.

Filed July 30, 1987.


Attorney(s) appearing for the Case

Robert H. Williams and Arthur A. Dipadova, 76 Euclid Ave., Haddonfield, N.J., for the petitioners. Eugene J. Wien, Theodore Marasciulo and Carl Zeswit, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

These cases were consolidated for purposes of trial, briefing and opinion. Respondent determined deficiencies in petitioners' Federal income tax as follows:

                                       Docket      Tax                     Residence When
       Petitioners                     Number     Years     Deficiency     Petition Filed<...

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