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RAMPULLA v. COMMISSIONER

Docket No. 26723-91.

66 T.C.M. 1184 (1993)

T.C. Memo. 1993-504

Phyllis Rampulla v. Commissioner.

United States Tax Court.

Filed November 1, 1993.

Attorney(s) appearing for the Case

Joseph J.J. Visci, for the petitioner. Marcie B. Harrison, for the respondent.

Memorandum Opinion

HALPERN, Judge:

By notice of deficiency dated September 27, 1991, respondent determined a deficiency, additions to tax, and additional interest against petitioner Phyllis Rampulla and her husband, Salvatore Rampulla, as follows:

                                        Additions to Tax and Additional Interest
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Year   
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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