SOGG v. COMMISSIONER

Docket Nos: 11252-81, 11257-81, 11329-81, 13277-81, 13279-81, 13280-81, 13281-81, 13283-81, 15080-81, 15081-81, 15082-81, 15083-81, 15084-81, 15085-81, 15086-81, 15087-81, 15088-81, 15089-81, 15090-81, 15091-81, 15092-81, 15093-81, 15094-81, 15095-81, 15096-81, 15097-81, 15275-81, 15936-81, 15937-81, 15939-81, 15940-81, 15941-81, 16262-81, 16263-81, 16264-81, 17707-81, 17708-81, 17709-81, 17711-81, 17761-81, 18727-81, 19110-81, 19111,81, 19198-81, 19199-81, 21934-81, 21948-81, 26541-81, 2177-82, 9532-82.

52 T.C.M. 610 (1986)

T.C. Memo. 1986-464

Richard L. Sogg, et al. v. Commissioner.

United States Tax Court.

Filed September 22, 1986.


Attorney(s) appearing for the Case

Kenneth H. Reiserer, 16780 Lark Ave., Los Gatos, Calif., for the petitioners in Docket Nos. 11252-81 and 19111-81. Maureen T. O'Connell, 16780 Lark Ave., Los Gatos, Calif., for the petitioners in Docket No. 13281-81. Robert B. Coffin, 101 W. Broadway, San Diego, Calif., for the petitioners in Docket No. 15275-81. David M. Hellman, 16780 Lark Ave., Los Gatos, Calif., for the petitioners in Docket No. 17707-81. Peter D. Bakutes, 16780 Lark Ave., Los Gatos, Calif., for the petitioners in Docket No. 19199-81. Robert B. Rosenstein, 5737 W. Century Blvd., Los Angeles, Calif., for the petitioners in Docket No. 9532-82. Harry Margolis, 16780 Lake Ave., Los Gatos, Calif., for the petitioners in all other Docket Nos. Neal O. Abreu, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case is before the Court on respondent's Motion for Partial Summary Judgment, filed October 1, 1984, pursuant to Rule 121.2 The record shows that respondent determined deficiencies in petitioners' Federal income tax and additions to tax for the years and in the amounts as set forth in Schedule A attached hereto.

Respondent bases his Motion for Partial Summary Judgment on the opinion...

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