MARTIN v. COMMISSIONER

Docket Nos. 1632-88, 2168-88.

96 T.C. 814 (1991)

GEORGE C. MARTIN AND GERALDINE L. MARTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RICHARD T. BICK AND JEAN BICK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1991.


Attorney(s) appearing for the Case

Richard C. Hite, Dennis V. Lacey, David S. Elkouri, and Eric S. Namee, for the petitioners at docket No. 1632-88.

David S. Elkouri and Eric S. Namee, for the petitioners at docket No. 2168-88.

C. Glenn McLoughlin and David Albert Mustone, for the respondent.


GERBER, Judge:

Respondent determined a deficiency in petitioners George C. Martin and Geraldine L. Martin's 1981 Federal income tax in the amount of $372,508.89. Respondent determined a deficiency in petitioners Richard T. Bick and Jean Bick's 1981 Federal income tax in the amount of $592,008 and a $29,600.40 addition to tax under section 6653(a)(1),1 plus an additional amount equal to 50...

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