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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011