HOCHMAN v. COMMISSIONER

Docket No. 21471-86.

69 T.C.M. 2050 (1995)

T.C. Memo. 1995-99

Bruce I. and Harriet B. Hochman v. Commissioner.

United States Tax Court.

Filed March 9, 1995.


Attorney(s) appearing for the Case

Avram Salkin, 9100 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Roger L. Kave, for the respondent.


Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case is before the Court on petitioners' Motion to Dismiss Taxable Year 1982 for Lack of Jurisdiction. In a notice of deficiency mailed March 27, 1986, respondent determined the following deficiencies and additions to tax for the taxable years 1980, 1981 and 1982:

                              Additions to Tax
                     ---------------------------------
Year   ...

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