T.C. Memo. 1996-542
UNITED STATES TAX COURT
FRANCINE ACQUAVIVA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14981-94. Filed December 17, 1996.
Richard J. Sapinski, for petitioner.
Julia Ann Roy, Frank A. Racaniello, and William S. Garofalo,
for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined deficiencies in, and
additions to, the Federal income taxes of petitioner and her
husband (Mr. Acquaviva) as follows:
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6651(a)(1) 6653(a)(1)16653(a)(2) 6661
1985 $38,708 -0- $1,935 2 $9,677
-0-38,836
1986 776,716 -0- 2 194,250
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