LANSBURGH v. COMMISSIONER

Docket Nos. 26923-82, 26924-82, 26925-82, 26926-82.

54 T.C.M. 691 (1987)

T.C. Memo. 1987-491

Leonard Lansburgh and Rosanne Lansburgh, et al. v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

Samuel C. Ullman and Jane W. McMillan, 169 Flagler St., Miami, Fla., for the petitioners. Gary F. Walker and Vera E. Gilford, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge.

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

      Petitioner                                             Docket No.   Year   Deficiency

Leonard Lansburgh ........................................    26924-82    1975    $ 21,744
                                                                          1976     342,694
...

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