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WARREN v. COMMISSIONER

Docket No. 44967-86, 45054-86.

56 T.C.M. 1125 (1989)

T.C. Memo. 1989-34

John H. Warren v. Commissioner. John H. Warren and Georgeanne F. Warren v. Commissioner.

United States Tax Court.

Filed January 19, 1989.

Attorney(s) appearing for the Case

Stephen D. Gardner, John R. Hartje, and Michael G. Lefkowitz, 1345 Avenue of the Americas, New York, N.Y., for the petitioners. Rose E. Cole and Gail A. Berruti, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax, and additional interest as follows:

                                                                            Additions to Tax and Interest
                                                                     Sec.         Sec.         Sec.      Sec.      Sec....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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