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DELUCIA v. COMMISSIONER

Docket No. 22090-83.

87 T.C. 804 (1986)

NICK DELUCIA, JR., AND MADELINE A. DELUCIA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 20, 1986.

Attorney(s) appearing for the Case

James K. O'Malley, for the petitioners.

Edward F. Peduzzi, Jr., for the respondent.

OPINION

CHABOT, Judge:

This matter is before us on respondent's motion to compel deposition of petitioner Nick DeLucia, Jr., under Rule 75.1

Respondent determined deficiencies in Federal individual income taxes against petitioners for 1974, 1975, and 1976, in the amounts of $1,820.39, $35,190.29, and $1,635.00, respectively. Respondent also determined that petitioner Nick...

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