CRONIN v. COMMISSIONER

Docket Nos. 28410-81, 358-82.

49 T.C.M. 805 (1985)

T.C. Memo. 1985-83

Michael Cronin and Sharon Cronin v. Commissioner. Seymour Koehl and Ruth J. Koehl, Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed February 25, 1985.


Attorney(s) appearing for the Case

Edward W. Morris, New York, N. Y. 10038, for the petitioners. Alan H. Kaufman and Jody Tancer, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes as follows:

   Docket                         Taxable
     No.       Petitioner          Year    Deficiency

  28410-81  Michael Cronin         1977    $21,852.00
              and Sharon Cronin    1978      7,969.00
    358-82  Seymour Koehl and      1977     21,821.00
              Ruth J. Koehl   ...

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