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GUERCIO v. COMMISSIONER

Docket No. 4098-74.

46 T.C.M. 1344 (1983)

T.C. Memo. 1983-554

Nicholas Guercio and Victoria Constantine (formerly Guercio) v. Commissioner.

United States Tax Court.

Filed September 12, 1983.

Attorney(s) appearing for the Case

Douglas S. McGlashan, for petitioner Victoria Constantine (formerly Guercio). Peter D. Bakutes and Steven R. Guest, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

This case is related to, but not presently consolidated with, Westent, Inc. v. Commissioner, Docket No. 2404-74, and Edward Charles and Ruth Charles v. Commissioner, Docket No. 4099-74, which are also decided this day. See T.C. Memo. 1983-553 and T.C. Memo. 1983-555.

Respondent determined the following deficiencies in...

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