CAFARELLI v. COMMISSIONER

Docket Nos. 20309-93, 23498-93.

67 T.C.M. 3077 (1994)

T.C. Memo. 1994-265

Nancy L. Cafarelli v. Commissioner. Richard A. Cafarelli v. Commissioner.

United States Tax Court.

Filed June 9, 1994.


Attorney(s) appearing for the Case

Nancy L. Cafarelli, pro se. John J. Morrison, for petitioner Richard A. Cafarelli. Terri L. Parrott, for the respondent.


Memorandum Opinion

COUVILLION, Special Trial Judge:

These consolidated cases were heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

In separate notices of deficiency, respondent determined deficiencies, respectively, in petitioners' 1989 Federal income taxes as follows:

Docket No.             Petitioner              Deficiency...

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