Proskauer v. Commissioner

GEORGE G. PROSKAUER and SUSAN PROSKAUER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Proskauer v. Commissioner

Docket No. 10271-81.

United States Tax Court

T.C. Memo 1983-395; 1983 Tax Ct. Memo LEXIS 391; 46 T.C.M. (CCH) 679; T.C.M. (RIA) 83395;

July 11, 1983.

Charles R. Hembree and Kathleen Harris, for the petitioners.

Genevieve K. Murtaugh, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:

Year

Deficiency

1977

$22,031.68

1978

5,067.30

All such amounts were placed in issue by the…