KLEIN v. COMMISSIONER

Docket Nos. 13844-79, 14157-79, 14161-79, 14164-79, 17504-79, 17505-79, 17543-79, 17544-79, 4338-80, 4340-80, 6091-80, 7393-80, 7394-80, 18517-80, 20687-80, 20688-80, 22197-81, 22204-81, 25759-81, 25843-81, 29103-81.

52 T.C.M. 853 (1986)

T.C. Memo. 1986-521

Rubin Klein and Abbey S. Klein, et al. v. Commissioner.

United States Tax Court.

Filed October 21, 1986.


Attorney(s) appearing for the Case

Charles L. Ruffner and Jerome J. Caplan, 3001 S.W. 3rd Ave., Miami, Fla. for the petitioners. David R. Smith and W. Preston White, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

CANTREL, Special Trial Judge:2

Respondent determined the following deficiencies in petitioners' Federal income tax:


  Docket No.      Petitioners3                    Year Ending     Deficiency

  13844-79    Rubin Klein and Abbey S. Klein                      1975       $45...

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