United States Tax Court October 20, 1986, Docket No. 22090-83 (De Lucia v. Commissioner)

lead-opinion

OPINION

CHABOT, Judge:

This matter is before us on respondent’s motion to compel deposition of petitioner Nick DeLucia, Jr., under Rule 75.1

Respondent determined deficiencies in Federal individual income taxes against petitioners for 1974, 1975, and 1976, in the amounts of $1,820.39, $35,190.29, and $1,635.00, respectively. Respondent also determined that petitioner Nick DeLucia, Jr.