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Christopher S. Wilson, for petitioner John R. Wilson in
docket No. 3117-95.
James G. Cattalo, pro se in docket No. 3292-95.
David A. Grove, pro se in docket No. 3341-95.
Keith L. Gorman, George D. Curran, and Linda A. Love, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge:3 Respondent determined deficiencies in, and
additions to, petitioners' Federal income taxes as follows:
Petitioner Leo M. Ryan (Ryan), docket No. 790-95
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(2) 6661
1982 $44,993 $22,497 1 $11,248
1983 81,653 40,827 1 20,413
1 Plus 50 percent of the interest due on the deficiency.
Petitioner Ronald V. Giongo (Giongo), docket No. 3073-95
Additions to Tax
Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(2) 6661
1982 $45,764 $22,882 1 $11,441
1983 56,567 28,284 1 14,142
1 Plus 50 percent of the interest due on the deficiency.
3 These consolidated cases were tried by the late Judge Edna
G. Parker and reassigned to Judge Thomas B. Wells with the
consent of the parties for disposition on the existing record.
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