WEINER v. COMMISSIONER

Docket Nos. 5193-79, 5194-79.

47 T.C.M. 1414 (1984)

T.C. Memo. 1984-163

Alan D. Weiner and Phyllis F. Weiner v. Commissioner. Robert S. Schull and Rosalind Schull v. Commissioner.

United States Tax Court.

Filed April 2, 1984.


Attorney(s) appearing for the Case

Jack Calechman and Richard Doppelt, One Federal St., Boston, Mass., for the petitioners. John O'Brien and Robert Dugan, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax as follows:

_____________________________________________________
  Docket No.      Petitioner       Year    Deficiency
_____________________________________________________
   5193-79    Alan D. Weiner and   1975    $31,410.95
              Phyllis F. Weiner
   5194-79    Rober S. Schull...

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