T.C. Memo. 1996-451 UNITED STATES TAX COURT GROUP ADMINISTRATION PREMIUM SERVICES, INC., ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16405-93, 16430-93, Filed October 3, 1996. 16435-93. Edward J. Gildea, for petitioners. Claire R. McKenzie and Patricia Pierce Davis, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BEGHE, Judge: Respondent determined the following deficiencies in, additions to, and penalty on petitioners’ Federal income taxes for the year 1989: 1Cases of the following petitioners are consolidated herewith: Jerome J. and Joanne L. Mancuso, docket No. 16430-93; and Jerome J. Mancuso & Associates, Inc., docket No. 16435-93.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011