LEIBOWITZ v. COMMISSIONER

Docket No. 3542-94.

73 T.C.M. 2858 (1997)

T.C. Memo. 1997-243

Gerald D. and Catherine Leibowitz v. Commissioner.

United States Tax Court.

Filed May 29, 1997.


Attorney(s) appearing for the Case

Ronald G. Wohl, New York, N.Y., and Robert S. Barnett, for the petitioners. Nicholas G. Kokis and Lewis J. Abrahams, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined the following deficiencies and additions to tax in petitioners' Federal income taxes:

                                                                     Additions to Tax
                                                                     ----------------
Year                                                   Deficiency        Sec. 6659
                    
                    
                    

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases