SEROT v. COMMISSIONER

Docket Nos. 13904-90, 25391-92.

68 T.C.M. 1015 (1994)

T.C. Memo. 1994-532

Abe Serot v. Commissioner.

United States Tax Court.

Filed October 24, 1994.


Attorney(s) appearing for the Case

Mark E. Cedrone, The Curtis Center, Independence Square, W., Philadelphia, Pa., for the petitioner. Michael P. Corrado and Ruth Spadaro, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

These consolidated cases were assigned to Special Trial Judge Daniel J. Dinan pursuant to section 7443A(b)(4) and Rules 180, 181, and 1983.1 The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

DINAN, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes and...

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