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YONADI v. COMMISSIONER

Docket Nos. 24635-90, 26795-90.

64 T.C.M. 1052 (1992)

T.C. Memo. 1992-602.

Vincent Yonadi and Nancy Yonadi v. Commissioner. Mollie E. Yonadi v. Commissioner.

United States Tax Court.

Filed October 8, 1992.

Attorney(s) appearing for the Case

Andrew P. Fradkin, 101 Eisenhower Pkwy., Roseland, N.J., for the petitioners in Docket No. 24635-90. Paul J. Ritz, 107 Monmouth Rd., W. Longbranch, N.J., for the petitioner in Docket No. 26795-90. Susan G. Lewis, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

In these consolidated cases, respondent determined a deficiency in petitioners Vincent Yonadi (Vincent) and Nancy Yonadis' Federal income tax for 1986 of $431,582.00 and additions to tax as follows:

                   Addition To Tax
                   ---------------
Sec. 6653(a)(1)(A)1   Sec. 6653(a)(1)(B)    Sec. 6661

   $21,579.00         50...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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