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PRIMOZIC v. COMMISSIONER

Docket Nos. 26382-96, 4808-97, 8042-98.

77 T.C.M. 1604 (1999)

T.C. Memo. 1999-95

Edward A. and Audrey Primozic, et al. v. Commissioner.

United States Tax Court.

Filed March 25, 1999.

Attorney(s) appearing for the Case

Karin R. Dunlap, Rockville, Md., for the petitioners. Gregory S. Matson and Wendy L. Wojewodski, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

These consolidated cases involve income tax deficiencies determined by respondent for petitioners' 1993 taxable year. Respondent determined a $36,248 deficiency for petitioners Edward M. and Audrey Primozic, Docket No. 26382-96, a $23,352 deficiency for petitioners Thomas J. and Edith M. Primozic, Docket No. 4808-97, and a $50,112 deficiency for petitioner Kenneth I. Primozic, Docket No. 8042-98. These...

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