United States Tax Court September 26, 2011, Docket Nos. 2500-07, 14693-09 (Garavaglia v. Comm'r)

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United States · · · 26-09-2011

T.C. Memo. 2011-228

UNITED STATES TAX COURT

CHARLES L. GARAVAGLIA, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

MARY ANN T. GARAVAGLIA, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 2500-07, 14693-09. Filed September 26, 2011.

Joseph Falcone and Fred A. Foley, for petitioners.

Alexandra E. Nicholaides, John J. Comeau, and Robert M.

Romashko, for respondent.

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