Birnbaum & Manaker, P.C. v. Commissioner

BIRNBAUM and MANAKER, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Birnbaum & Manaker, P.C. v. Commissioner

Docket No. 14017-91

United States Tax Court

T.C. Memo 1993-485; 1993 Tax Ct. Memo LEXIS 495; 66 T.C.M. (CCH) 1087;

October 20, 1993, Filed

Decision will be entered for respondent.

For petitioner: John F. Sutphen and Carter H. Strickland.

For respondent: Anne Melzer and Gary P. Bluestein.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined a deficiency in petitioner's Federal income tax as follows:

Fiscal Year Ended

Deficiency

February 28, 1986

$…