T.C. Memo. 1998-195 UNITED STATES TAX COURT PHILLIP VAZZANA AND ESTATE OF YVONNE VAZZANA, DECEASED, PHILLIP VAZZANA, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JOSEPH M. VALENZA AND MILDRED VALENZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 914-96, 915-96. Filed May 27, 1998. Ira M. Burman and Richard L. Manning, for petitioners. Rogelio A. Villageliu and David S. Weiner, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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