HIRSCH v. COMMISSIONER

Docket No. 3563-79.

47 T.C.M. 1006 (1984)

T.C. Memo. 1984-52

Paul Hirsch and A. Teresa Hirsch v. Commissioner.

United States Tax Court.

Filed January 31, 1984.


Attorney(s) appearing for the Case

Paul Hirsch and Stan B. Hirsch, Indianapolis, Ind., for the petitioners. Robert D. Kaiser, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a statutory notice of deficiency dated December 27, 1978, respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                  Deficiency

  1973 ................  $22,422.93
  1974 ................   20,782.42
  1975 ................   14,508.88

In an Amendment to Answer filed October 20, 1982, respondent sought additional deficiencies...

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