PASQUALINI v. COMMISSIONER

Docket Nos. 45377-86, 45507-86, 45508-86, 46096-86, 46466-86, 48955-86, 48956-86, 24165-87, 32279-87, 37626-87, 39093-87, 39094-87, 39095-87, 39096-87, 39535-87, 39541-87, 39603-87, 39604-87, 8692-89, 8702-89, 9332-89, 9391-89, 9394-89, 26140-89, 18463-90, 2011-91.

103 T.C. 1 (1994)

ANTHONY J. AND JACQUELINE O. PASQUALINI, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 18, 1994.


Attorney(s) appearing for the Case

Thaddeus A. Oberc, Harvey R. Poe, Gerald S. Rotunda, Robert J. Alter, Herbert L. Zuckerman, and Richard J. Sapinski, for petitioners.

William S. Garofalo and Brendan G. King, for respondent.


COLVIN, Judge:

Petitioners in these consolidated cases claimed charitable contribution deductions for the donation of a total of 180,000 Christmas cards to Catholic Charities. Respondent disallowed those deductions and determined income tax deficiencies, with additions to tax and increased interest as reflected in the appendix, infra. After concessions and our opinion in Pasqualini v. Commissioner, T.C. Memo. 1994-323

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