Geoffrey K. Calderone, Sr. - Page 1

                                 T.C. Memo. 2005-151                                  


                               UNITED STATES TAX COURT                                


                      GEOFFREY K. CALDERONE, SR., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          PETER A. CALDERONE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 12253-99, 3240-00.    Filed June 23, 2005.                 


               John T. Mulhall III, Thomas E. Redding, and Charles E.                 
          Rutherford, for petitioners.1                                               
               John Q. Walsh, Jr., for respondent.                                    




               1 Petitioners were represented by Arthur Jacob when they               
          filed their petition.  Robert W. Hesselbacher, Jr., entered the             
          case on July 17, 2001.  Mr. Jacob and Mr. Hesselbacher withdrew             
          on Oct. 14, 2003.  Charles E. Rutherford and Mark L. Nowak                  
          entered the case on Oct. 10, 2003.  Mr. Nowak withdrew on Dec.              
          13, 2004.  Thomas E. Redding entered the case on Jan. 21, 2004.             
          John T. Mulhall III entered the case on Mar. 25, 2004.                      




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