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ZAND v. COMMISSIONER

Docket Nos. 32434-88, 32435-88.

71 T.C.M. 1758 (1996)

T.C. Memo. 1996-19

J.J. Zand v. Commissioner. J.J. Zand and Eva C. Zand v. Commissioner.

United States Tax Court.

Filed January 23, 1996.

Attorney(s) appearing for the Case

Earl J. Silbert, David J. Curtin, and Kevin M. Dinan, Washington, D.C., for the petitioners. Nancy B. Herbert, James W. Ruger, John J. Boyle and Mathew J. Fritz, for the respondent.

                                                                                           [CCH
                                                                                           Page]

      Determinations of Deficiencies and Additions to Tax .............................   [1762]
      Issues ..........................................................................   [1762]
      Findings to Fact ............................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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