T.C. Memo. 2003-110
UNITED STATES TAX COURT
LIDIA LAMANNA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
FRANCISCO LAMANNA, a.k.a. FRANK LAMANNA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7569-99, 7570-99. Filed April 18, 2003.
Lidia Lamanna, pro se in docket No. 7569-99.
Francisco Lamanna, pro se in docket No. 7570-99.
Lorraine Y. Wu, for respondent.
MEMORANDUM OPINION
DAWSON, Judge: These cases were assigned to Chief Special
Trial Judge Peter J. Panuthos, pursuant to the provisions of
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Last modified: May 25, 2011