DeMANN v. COMMISSIONER

Docket No. 33150-87.

65 T.C.M. 2614 (1993)

T.C. Memo. 1993-206

Lawrence DeMann and Gloria DeMann v. Commissioner.

United States Tax Court.

Filed May 17, 1993.


Attorney(s) appearing for the Case

Wallace Musoff, 635 Madison Ave., New York, N.Y., for the petitioners. Jill A. Frisch, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year                              Deficiency

1979 ..........................    $ 78,994
1980 ..........................     103,570

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references...

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