DEEGAN v. COMMISSIONER

Docket Nos. 17328-80, 21919-81, 22949-81, 26288-81, 26708-81, 26709-81, 1844-82, 1846-82, 10069-82, 11052-82, 12907-82, 21656-82.

49 T.C.M. 1421 (1985)

T.C. Memo. 1985-219

John Deegan and Dorothy S. Deegan, et al. v. Commissioner.

United States Tax Court.

Filed May 8, 1985.


Attorney(s) appearing for the Case

Herman Schwartzman, 335 Lexington Ave., N. Y., N. Y., Howard L. Mann, for the petitioners. Martha Sullivan, Susan Grossman, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

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

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    Petitioner(s)          Docket No.   Year    Deficiency
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  John Deegan and           17328-80    1975    $20,927.02
  Dorothy S. Deegan   ...

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