T.C. Memo. 2002-52 UNITED STATES TAX COURT DEAN MONAHAN AND ROSALIE MONAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16864-96. February 25, 2002. Tobias Weiss, for petitioners. Andrew M. Winkler, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: This case is before us on respondent’s motion for entry of decision. In an “affected-items” notice of deficiency, respondent determined additions to tax relating to petitioners’ Federal income tax for 1982 as follows:Page: 1 2 3 4 5 6 7 8 Next
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