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BECKER v. COMMISSIONER

Docket No. 28975-89.

72 T.C.M. 1456 (1996)

T.C. Memo. 1996-538

Allan J. and Brenda Becker v. Commissioner.

United States Tax Court.

Filed December 9, 1996.

Attorney(s) appearing for the Case

David M. Kohane, Jeffrey H. Schechter, and Ivan Taback, for the petitioners. Barry J. Laterman, for the respondent.


                                               CONTENTS
                                                                                          [CCH
                                                                                          Page]

MEMORANDUM FINDINGS OF FACT AND OPINION ..................................................    1457
OPINION OF THE SPECIAL TRIAL JUDGE .........................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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