Schwartz v. Commissioner

HAROLD B. SCHWARTZ and HELEN SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schwartz v. Commissioner

Docket No. 1110-72.

United States Tax Court

T.C. Memo 1973-226; 1973 Tax Ct. Memo LEXIS 61; 32 T.C.M. (CCH) 1071; T.C.M. (RIA) 73226;

October 15, 1973, Filed

Herbert L. Zuckerman and Joseph G. Aronson, for the petitioners.

Thomas S. Carles and Irwin R. Cohen, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined the following Federal income tax deficiencies and additions to tax against petitioners: 2

Year

Deficiency

Addition to Tax…