Ginsburg v. Commissioner

RICHARD A. GINSBURG AND ANDREA L. GINSBURG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RAG REAL ESTATE CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ginsburg v. Commissioner

Docket Nos. 2904-92, 2905-92

United States Tax Court

T.C. Memo 1994-272; 1994 Tax Ct. Memo LEXIS 285; 67 T.C.M. (CCH) 3091;

June 14, 1994, Filed

Decisions will be entered under Rule 155.

For petitioners John J. Morrison.

For respondent Marjory A. Gilbert.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and…