GAUDIANO v. COMMISSIONER

Docket Nos. 25712-96, 25713-96, 25714-96, 25716-96.

76 T.C.M. 858 (1998)

T.C. Memo. 1998-408

Salvador A. and Kathleen M. Gaudiano, et al. v. Commissioner.

United States Tax Court.

Filed November 13, 1998.


Attorney(s) appearing for the Case

William C. Myers. Jr., Knoxville, Tenn., for the petitioners. Rebecca Dance Harris, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined the following deficiencies in petitioners' 1993 Federal income taxes:

    Petitioner                          Deficiency

Salvador A. and Kathleen M. Gaudiano
  (S. and K. Gaudiano) ..............     $43,665
Gary D. Asher (G. Asher) ............      43,281
Larry A. Asher (L. Asher) ...........      43,858
Randy C. and Kathleen R. Edgemon (R.
...

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