CARLINS v. COMMISSIONER

Docket Nos. 5418-82, 5769-83, 5771-83, 5772-83, 5935-83, 6101-83, 6102-83, 6103-83.

55 T.C.M. 228 (1988)

T.C. Memo. 1988-79

Joel M. Carlins, et al., v. Commissioner.

United States Tax Court.

Filed February 25, 1988.


Attorney(s) appearing for the Case

Michael A. Moss and Steven B. Wolf, Suite 3740, 55 East Monroe, Chicago, Ill., for the petitioner in Docket No. 5418-82. Paul C. Arshonsky and Michael A. Sandberg, 120 S. LaSalle St., Chicago, Ill., for the petitioners in Docket Nos. 5769-83, 5771-83, 5772-83, 5935-83, 6101-83, 6102-83, and 6103-83. Judy Jacobs, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies, overpayments of tax, and additions to tax for petitioners in the following amounts:

                              Deficiency            Addition to Tax
       Petitioner           (Overpayment)2    Year    Sec. 6653(a)3

    Joel M. Carlins          ...

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