HELLER v. COMMISSIONER

Docket No. 34961-83.

53 T.C.M. 1486 (1987)

T.C. Memo. 1987-376

Jacob W. Heller and Esther R. Heller v. Commissioner.

United States Tax Court.

Filed July 29, 1987.


Attorney(s) appearing for the Case

Edward L. Skolnik, 292 Madison Ave., New York, N.Y., and Ira Kleiman, for the petitioners. Roland Barral, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

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

    Year                     Deficiency

    1977 ...................  $12,303
    1978 ...................   19,761
    1979 ...................   15,295

Prior to trial, the parties in this case executed closing agreements which resolved most of the issues raised in...

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