WILLIAM FRIEDMAN v. COMMISSIONER

Docket Nos. 3858-73, 3859-73, 3860-73, 3861-73, 3862-73, 3863-73, 3864-73, 3865-73, 3866-73, 3867-73, 3868-73, 3869-73, 3870-73, 3871-73, 3872-73, 3873-73, 3874-73, 3875-73, 3876-73, 3467-74, 5856-74.

36 T.C.M. 841 (1977)

T.C. Memo. 1977-201

William Friedman, et al. v. Commissioner.

United States Tax Court.

Filed June 28, 1977.


Attorney(s) appearing for the Case

Melvin N. Greenberg, Forte Plaza, 1401 Brickell Ave., Miami, Fla., Eileen Trautman, Alan R. Chase, for the petitioners. Curtis Liles, III, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the income tax of petitioners in these consolidated cases as follows:

 Docket No.                   Deficiency
                          1969        1970

  3858-73 ......... $  3,572.52   $
  3859-73 .........   34,474.00
  3860-73 .........    4,315.00
  3861-73 .........    1,216.00
  3862-73 .........    1,211.00
  3863-73 .........    2,619...

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