MIZRAHI v. COMMISSIONER

Docket No. 13958-90.

63 T.C.M. 2657 (1992)

T.C. Memo. 1992-200

Morris M. Mizrahi, Frances Mizrahi, Sam Mizrahi, Clarissa Mizrahi, Spartacus Spa, Inc., and Wigginess, Inc. v. Commissioner.

United States Tax Court.

Filed April 2, 1992.


Attorney(s) appearing for the Case

Morris M. Mizrahi, Frances Mizrahi, Sam Mizrahi, and Clarissa Mizrahi, pro se. Steven R. Winningham,* for the respondent.


Memorandum Opinion

BEGHE, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121.1 Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

                   Morris and Frances Mizrahi

                                  Additions to Tax1
Year                 Deficiency     Sec...

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