BUDIN v. COMMISSIONER

Docket No. 20928-92.

67 T.C.M. 2788 (1994)

T.C. Memo. 1994-185

Elbert Budin and Shirley Budin v. Commissioner.

United States Tax Court.

Filed April 28, 1994.


Attorney(s) appearing for the Case

Robert D. Tolz, 605 Third Ave., New York, N.Y., for the petitioners. Raymond A. Kahn, for the respondent.


Memorandum Findings of Fact and Opinion

LARO, Judge:

This case is before the Court pursuant to a petition filed by Elbert Budin and Shirley Budin (petitioners) for redetermination of respondent's determinations reflected in two notices of deficiency issued to them on June 18, 1992. Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                                            
                    
                    
                    

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