GEFEN v. COMMISSIONER

Docket No. 18900-82.

87 T.C. 1471 (1986)

SIDNEY J. GEFEN AND LOIS I. GEFEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1986.


Attorney(s) appearing for the Case

Daniel S. Abrams and Gerald A. Rosenberg, for the petitioners.

Marwin A. Batt, Roland Barral, and Robert A. Wagner, for the respondent.


STERRETT, Chief Judge:

By notice of deficiency dated April 27, 1982, respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1977, 1978, and 1979 in the amounts of $10,513.66, $8,376.65, and $9,420.60, respectively. By amendment to his answer, respondent alleged that the correct deficiency for 1977 is $10,479.00, and that the deficiencies for 1978 and 1979 should be increased in the amounts of $7,692.35 and $1,546.40,...

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