T.C. Memo. 2002-22
UNITED STATES TAX COURT
MONTY BISCEGLIA AND PATRICIA BISCEGLIA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11328-99. Filed January 22, 2002.
Charles M. Torres, for petitioners.
Rebecca Dance Harris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined the following
deficiencies and penalties with respect to petitioners’ Federal
income taxes:1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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