T.C. Memo. 1997-528
UNITED STATES TAX COURT
JOSEPH S. ROZPAD and KATHLEEN M. ROZPAD, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
FLORIANO DIBIASIO and ANGELA DIBIASIO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6351-94, 6719-94. Filed November 24, 1997.
Justin S. Holden and Kimberly L. O'Brien, for petitioners.
Carmino J. Santaniello, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent issued notices of deficiency to
Joseph and Kathleen Rozpad for their 1992 tax year and to
Floriano and Angela DiBiasio for their 1989 tax year. The
Rozpads and the DiBiasios each petitioned this Court in April of
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