KOVACS v. COMMISSIONER

Docket Nos. 5617-90, 5618-90, 5619-90, 5620-90.

100 T.C. 124 (1993)

ROSEMARY S. KOVACS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 24, 1993.


Attorney(s) appearing for the Case

Dan A. Darnell and Robert B. Pierce, for petitioners.

Lynn M. Brimer, for respondent.


OPINION

RUWE, Judge:

Respondent determined deficiencies in petitioners' 1987 Federal income taxes and additions to tax as follows:

  Petitioner            Deficiency          Addition to tax sec. 6661

Rosemary S. Kovacs      $220,572                 $55,143
Lois E. Kovacs            34,992                   8,748
Mary Ann Kovacs           33,103                   8,276
Kathleen L. Kovacs        30,184       ...

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