Gennaro and Patricia Labato - Page 1
















                                 T.C. Memo. 2001-40                                   


                               UNITED STATES TAX COURT                                


                     GENNARO AND PATRICIA LABATO, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     


               Docket No. 4781-99.                 Filed February 23, 2001.           

               This opinion was withdrawn by order dated July 10,                     

          2001.                                                                       





















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