T.C. Memo. 2002-56 UNITED STATES TAX COURT ANTHONY N. AND MARIE M. FINAZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5727-00. Filed February 27, 2002. Robert S. Schriebman and Patrick E. McGinnis, for petitioners. Timothy S. Sinnott, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: In a so-called affected items notice of deficiency, respondent determined additions to tax to petitioners’ Federal income tax for the year and in the amounts as shown below:Page: 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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