LAZISKY v. COMMISSIONER

Docket Nos. 11004-76, 170-77.

72 T.C. 495 (1979)

ALBERT A. LAZISKY AND ELIZABETH LAZISKY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MAGNOLIA SURF, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 14, 1979.


Attorney(s) appearing for the Case

Joseph C. Cortellino and Eugene D. Bernstein, for the petitioners in docket No. 11004-76.

Charles Demakis, for the petitioner in docket No. 170-77.

James A. Boyce, for the respondent.


STERRETT, Judge:

In a notice of deficiency dated October 4, 1976, respondent determined a deficiency in income taxes paid by petitioners Albert A. Lazisky and Elizabeth Lazisky, docket No. 11004-76, for their taxable year ended December 31, 1971, in the amount of $30,724.52. In a notice of deficiency dated October 4, 1976, respondent determined deficiencies in income taxes paid by petitioner Magnolia Surf, Inc., docket No. 170-77, for its taxable years ended...

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