United States Tax Court June 1, 1995, Docket Nos. 13808-82, 12407-83, 431-90 (Alessandra v. Commissioner)

ALBERT J. AND MARIE A. ALESSANDRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Alessandra v. Commissioner Docket Nos. 13808-82, 12407-83, 431-90 United States Tax Court T.C. Memo 1995-238; 1995 Tax Ct. Memo LEXIS 240; 69 T.C.M. (CCH) 2768; June 1, 1995, Filed *240 An order denying petitioners' motions will be issued. For Albert J. Alessandra, petitioner: F.