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INFELISE v. COMMISSIONER

Docket No. 15207-96.

75 T.C.M. 2359 (1998)

T.C. Memo. 1998-191

Ernest R. Infelise and Ann Infelise v. Commissioner.

United States Tax Court.

Filed May 26, 1998.

Attorney(s) appearing for the Case

Robert I. Ury, Edward A. Snyder, and Richard C. Gering, Chicago, Ill., for the petitioners.

Donna C. Hansberry and Robert T. Little, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

On April 12, 1996, respondent issued a notice of deficiency to Ernest and Ann Infelise. In the notice, respondent determined the following deficiencies in and additions to petitioners' Federal income tax:

                                                            Additions to Tax, I.R.C.
                                                            ------------------------
Year...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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