STERN v. COMMISSIONER

Docket No. 4750-74.

66 T.C. 91 (1976)

JEROME H. STERN, SHIRLEE STERN, PHILIP BRODY, HELEN BRODY, ALBERT BRODY, SALLY BRODY, HAROLD COHEN, THELMA COHEN, LEWIS COHEN, AND PEARL COHEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 13, 1976.


Attorney(s) appearing for the Case

John K. O'Connor, for the petitioners.

Seymour I. Sherman and Paul G. Topolka, for the respondent.


SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

              Petitioners                          Year   Deficiency

Jerome H. Stern and Shirlee Stern ---------------  1968   $12,269.47
                                                   1969    86,148.62
                                                   1970    98,189.08
Philip Brody and Helen Brody ---...

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