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MAZZOCCHI BUS CO., INC. v. COMMISSIONER

Docket Nos. 36768-86, 36769-86.

65 T.C.M. 1858 (1993)

T.C. Memo. 1993-43

Mazzocchi Bus Co., Inc. v. Commissioner. Nicholas Mazzocchi and Estate of Rose Marie Mazzocchi, Deceased, Mary Mazzocchi, Executrix v. Commissioner.

United States Tax Court.

Filed February 2, 1993.

Attorney(s) appearing for the Case

Thomas S. Carles, 570 W. Mount Pleasant Ave., Livingston, N.J., and Douglas R. Eisenberg, for the petitioners. Daniel K. O'Brien and Ismael Gonzalez, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' Federal income tax and additions to tax for fraud for the taxable years 1974 through 1979 as follows:

Mazzocchi Bus Co., Inc., Docket No. 36768-86

                                                                      Fraud Addition to Tax
Year                                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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