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MOSKOWITZ v. COMMISSIONER

Docket No. 31752-84.

56 T.C.M. 662 (1988)

T.C. Memo. 1988-529

Alan Moskowitz and Helene Moskowitz v. Commissioner.

United States Tax Court.

Filed November 15, 1988.

Attorney(s) appearing for the Case

Alan Moskowitz, pro se. Irene S. Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

In a statutory notice of deficiency, respondent determined a deficiency of $25,000 in petitioners' Federal income tax for calendar year 1978. After concessions,1 the sole issue for decision is whether respondent, in auditing petitioners, violated the restrictions under section 7605(b)2 concerning second inspections of records.

Findings...

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