BERENBEIM v. COMMISSIONER

Docket Nos. 37873-87, 1281-88.

63 T.C.M. 2975 (1992)

T.C. Memo. 1992-272

Phyllis M. Curtis Berenbeim v. Commissioner. Jerome P. Berenbeim v. Commissioner.

United States Tax Court.

Filed May 12, 1992.


Attorney(s) appearing for the Case

Paul Frederic Marx and Joseph D. Carruth, for the petitioner Phyllis M. Curtis Berenbeim. Jerome P. Berenbeim, pro se. Frank R. Bailey III, Bernard Lambert, and Donald P. Gilliland, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined deficiencies in income tax and additions to tax for several years and issued three separate notices of deficiency,1 all dated October 23, 1987, to petitioners2 reflecting the following amounts:

                               Jerome P. Berenbeim

    ...

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