United States Tax Court October 24, 1994, Docket Nos. 13904-90, 25391-92 (Serot v. Commissioner)

ABE SEROT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Serot v. Commissioner Docket Nos. 13904-90, 25391-92 United States Tax Court T.C. Memo 1994-532; 1994 Tax Ct. Memo LEXIS 543; 68 T.C.M. (CCH) 1015; October 24, 1994, Filed *543 Decisions will be entered under Rule 155. For petitioner: Mark E. Cedrone. For respondent: Michael P. Corrado and Ruth Spadaro.