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GRALNEK v. COMMISSIONER

Docket Nos. 14467-85, 37361-85, 16974-86.

57 T.C.M. 1313 (1989)

T.C. Memo. 1989-433

David E. Gralnek and Barbara C. Gralnek, et al. v. Commissioner.

United States Tax Court.

Filed August 16, 1989.

Attorney(s) appearing for the Case

Stephen E. Silver and Brad S. Ostroff, 702 E. Osborn Rd., Phoenix, Ariz., for the petitioners. David W. Otto, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

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

                                                                          Additions to Tax
                                    Taxable                       Sec.2        Sec.         Sec.
Petitioner(s)        Docket...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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