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PAPPADIO v. COMMISSIONER

Docket No. 12431-80.

64 T.C.M. 892 (1992)

T.C. Memo. 1992-568

Frances Pappadio v. Commissioner.

United States Tax Court.

Filed September 24, 1992.

Attorney(s) appearing for the Case

Benjamin Lewis, 989 Avenue of the Americas, New York, N.Y., for the petitioner. Michael A. Menillo and Wendy Sands, for the respondent.

Memorandum Findings of Fact and Opinion

BEGHE, Judge:

Respondent mailed a statutory notice of deficiency to petitioner Frances Pappadio and her husband, Michael Pappadio, increasing the taxable income shown on their joint returns for taxable years 1972-75. Respondent determined deficiencies in and additions to tax as follows:

                                     Additions to
                                         Tax
Years...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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