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.
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