- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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