BARANOWICZ v. COMMISSIONER

Docket Nos. 15515-84, 25399-86, 41668-86.

86 T.C.M. 390 (2003)

T.C. Memo. 2003-274

Isaac Baranowicz and Lora D. Baran, f.k.a. Loraine D. Baranowicz v. Commissioner.

United States Tax Court.

Filed September 22, 2003.


Attorney(s) appearing for the Case

Steven D. Blanc, for the petitioner Isaac Baranowicz.

Lora D. Baran, pro se.

Gary S. Stirbis, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

In these consolidated cases, the parties have stipulated deficiencies in petitioners' Federal income taxes for 1979, 1980, 1981, and 1982 as follows:

  Year          Deficiency

  1979           $ 7,662
  1980            13,123
  1981            22,834
  1982            16,069

The parties have also stipulated that these deficiency amounts constitute substantial underpayments...

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