FRANKEL v. COMMISSIONER

Docket No. 5077-86.

56 T.C.M. 1156 (1989)

T.C. Memo. 1989-39

Russell M. Frankel and Julia A. Frankel v. Commissioner.

United States Tax Court.

Filed January 25, 1989.


Attorney(s) appearing for the Case

George W. Connelly, Jr., and Harold A. Chamberlain, 1200 Smith St., Houston, Tex., for the petitioners. Marion S. Friedman and Marilyn S. Ames, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the following taxable years:

   Taxable Year          Petitioner(s)                           Deficiency

      1975      Russell M. Frankel ............................. $    119.95
      1977      Russell M. Frankel ...................

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