Court of Appeals for the Sixth Circuit July 18, 2000, 99-1294 (Salvador A. Gaudiano,et Al.,petitioners-Appellants v. Commissioner of Internal Revenue)
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United States · · · 18-07-2000
OPINION
NUGENT, District Judge.
The Commissioner of Internal Revenue (hereinafter the “Commissioner”) assessed tax deficiencies against Salvador A. and Kathleen M. Gaudiano, Randy C. and Kathleen R. Edgemon, Gary D. Asher, and Larry A. Asher (collectively the “Taxpayers”) for the year 1993.
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