LEVIN v. COMMISSIONER

Docket Nos. 19971-83, 19999-83.

87 T.C. 698 (1986)

BERNARD A. LEVIN AND PHYLLIS LEVIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALAN T. HRABOSKY AND DELORES Y. HRABOSKY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 29, 1986.


Attorney(s) appearing for the Case

Sheldon Chertow, Lloyd E. Shefsky, Martin M. Lucente, Jr., Clifford E. Yuknis, and Joel J. Sprayregen, for the petitioners.

Thomas C. Borders and William E. Bogner, for the respondent.


SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes for 1979 as follows:


Docket No.           Petitioner              Deficiency

 19971-83    Bernard A. and Phyllis Levin     $18,633
 19999-83    Alan and Delores Hrabosky         61,976

The issues for decision are: (1) Whether the expenditures by certain partnerships formed...

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