PAUL F. v. COMMISSIONER

Dkt. Nos. 2900-02, 2901-02.

89 T.C.M. 853 (2005)

T.C. Memo. 2005-51

Paul F. and Barbara J. Basile v. Commissioner. Basile Health Center, DC, PC v. Commissioner.

United States Tax Court.

March 17, 2005.


Attorney(s) appearing for the Case

Paul F. Basile and Barbara J. Basile, pro sese;

James N. Beyer, for respondent.


MEMORANDUM OPINION

MARVEL, Judge.

These consolidated cases are before the Court on respondent's motion for judgment by default pursuant to Rule 123.1 By separate notices of deficiency, respondent determined the following deficiencies, additions to tax, and penalties with respect to petitioners' Federal income taxes:

Paul F. and Barbara J. Basile

                       Addition to tax     Accuracy...

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