PROCACCI v. COMMISSIONER

Docket Nos. 5170-82, 5787-82, 4538-84.

94 T.C. 397 (1990)

JOSEPH PROCACCI AND TERESA PROCACCI, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 13, 1990.


Attorney(s) appearing for the Case

John J. Cunningham III, Alan M. Lieberman, and Richard D. Birns, for the petitioners.

Thomas E. Crowe, for the respondent.


PARKER, Judge:

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

    Docket No.   Petitioners             Year        Deficiency
     5170-82     Joseph and Teresa       1976        $10,728.00
                  Procacci
     5787-82     Michael and Frances     1976         24,224.00
                  Procacci
     4538-84     Angelo Penza            1978...

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