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SPEARS v. COMMISSIONER

Docket Nos. 27393-89, 28082-89.

72 T.C.M. 223 (1996)

T.C. Memo. 1996-341

William and Joan Spears v. Commissioner. Vincent and Clotilde Farrell, Jr. v. Commissioner.

United States Tax Court.

Filed July 30, 1996.

Attorney(s) appearing for the Case

Bernard S. Mark and Richard S. Kestenbaum, Great Neck, N.Y., for the petitioners in Docket No. 27393-89. Hugh Janow, for the petitioners in Docket No. 28082-89. Lawrence L. Davidow and Frances Ferrito Regan, for the respondent in Docket No. 27393-89. Barry J. Laterman, for the respondent in Docket No. 28082-89.

                                         CONTENTS

                                                                                  [CCH Page]

MEMORANDUM FINDINGS OF FACT AND OPINION .......................................       224
OPINION OF THE SPECIAL TRIAL JUDGE ............................................       224
FINDINGS OF FACT ..............................................................       226

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