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TOLMACH v. COMMISSIONER

Docket No. 18420-89.

62 T.C.M. 1102 (1991)

T.C. Memo. 1991-538

Milton Tolmach and Elaine Tolmach v. Commissioner.

United States Tax Court.

Filed October 29, 1991.

Attorney(s) appearing for the Case

Peter J. Graziano and Joseph Lapatin, for the petitioners. Benjamin Lewis and Andrew Ouslander, for the respondent.

Memorandum Findings of Fact and Opinion

HALPERN, Judge:

Respondent determined deficiencies in petitioners' 1983 and 1984 Federal income tax in the amounts of $20,098.50 and $39,106.57, respectively. The deficiencies result from respondent's disallowing capital gains deductions for payments received by petitioner Milton Tolmach on account of the dissolution of a law firm of which he was a partner. We must...

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