ZUCKERMAN v. COMMISSIONER

Docket No. 10713-93.

73 T.C.M. 1733 (1997)

T.C. Memo. 1997-21

Morton Zuckerman v. Commissioner.

United States Tax Court.

Filed January 13, 1997.


Attorney(s) appearing for the Case

Morton Zuckerman, pro se. Laurie B. Kazenoff, Laurence D. Ziegler, and Mark L. Hulse, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined that petitioner and his wife, Pearl Zuckerman (Mrs. Zuckerman), were jointly liable for deficiencies in and additions to their Federal income taxes for 1986 and 1987 as follows:1

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

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