T.C. Memo. 2007-177
UNITED STATES TAX COURT
MICHAEL J. ROZZANO, JR. AND ROSE MARIE ROZZANO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12344-03. Filed July 3, 2007.
Paul A. Nidich, for petitioners.
Terry Serena, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined
deficiencies in petitioners’ Federal income tax of $25,108 for
taxable year 1999 and $19,610.07 for taxable year 2000. Unless
otherwise indicated, all section references are to the Internal
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Last modified: November 10, 2007