Epsten v. Commissioner

ROBERT M. EPSTEN AND BEATRICE A. EPSTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Epsten v. Commissioner

Docket No. 16989-88

United States Tax Court

T.C. Memo 1991-252; 1991 Tax Ct. Memo LEXIS 295; 61 T.C.M. (CCH) 2814; T.C.M. (RIA) 91252;

June 5, 1991, Filed

Decision will be entered under Rule 155.

Jack D. Farris, Clayton A. Reeves, John L. Ruppert, and Todd A. Fisher, for the petitioners.

Michael D. Wilder, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM OPINION

Respondent determined a deficiency of $ 23,265 in petitioners' Federal income taxes for 1984. Respondent also determined…