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RYAN v. COMMISSIONER

Docket Nos. 790-95, 3073-95, 3117-95, 3292-95, 3341-95.

75 T.C.M. 1778 (1998)

T.C. Memo. 1998-62

Leo M. Ryan, et al. v. Commissioner.

United States Tax Court.

Filed February 12, 1998.

Attorney(s) appearing for the Case

Leo M. Ryan, pro se in Docket No. 790-95. Michael A. Mulroney and Marcus Schoenfeld, for the petitioner Ronald V. Giongo in Docket No. 3073-95.2 Christopher S. Wilson, for the petitioner John R. Wilson in Docket No. 3117-95. James G. Cattalo, pro se in Docket No. 3292-95. David A. Grove, pro se in Docket No. 3341-95. Keith L. Gorman, George D. Curran, and Linda A. Love, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:3

Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:

Petitioner Leo M. Ryan (Ryan), docket No. 790-95

                                                          Additions to Tax
                                                 -------------------------------
                                  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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