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KOUFMAN v. COMMISSIONER

Docket Nos. 8641-72, 8770-73.

36 T.C.M. 936 (1977)

T.C. Memo. 1977-225

Manuel M. Koufman and Charlotte Koufman v. Commissioner.

United States Tax Court.

Filed July 19, 1977.

Attorney(s) appearing for the Case

David R. Andelman and Jonathan J. Margolis, for the petitioners. Barry J. Laterman, for the respondent.

Supplemental Memorandum Opinion

SIMPSON, Judge:

On October 28, 1976, this Court filed its Memorandum Findings of Fact and Opinion in this case (T.C. Memo. 1976-330), but withheld entry of its decision to enable the parties to submit computations in accordance with Rule 155, Tax Court Rules of Practice and Procedure.1 The Commissioner submitted his computations on March 30, 1977; the petitioners...

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