Shimel v. Commissioner

ANGELINE SHIMEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DANIEL D. SHIMEL and BETTY A. SHIMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Shimel v. Commissioner

Docket Nos. 4682-86;1

2631-87

United States Tax Court

T.C. Memo 1989-376; 1989 Tax Ct. Memo LEXIS 375; 57 T.C.M. (CCH) 1088; T.C.M. (RIA) 89376;

July 26, 1989

David M. Hess, for the petitioner in docket No. 4682-86.

Paul L. B. McKenney and George J. Haddad, for the petitioners in docket No. 2631-87.

Jacqueline M. Hotz, for the respondent.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: Respondent…