Marx v. Commissioner

RICHARD H. AND RUTH G. MARX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Marx v. Commissioner

Docket No. 12152-79

United States Tax Court

T.C. Memo 1991-598; 1991 Tax Ct. Memo LEXIS 634; 62 T.C.M. (CCH) 1370; T.C.M. (RIA) 91598;

December 3, 1991, Filed

Decision will be entered under Rule 155.

Leonard Jay Schrager, Austin L. Hirsh, Arnold A. Pagniucci, and Lawrence H. Brenman, for the petitioners.

Diane L. Berkowitz, for the respondent.

GOFFE, Judge.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

The Commissioner determined deficiencies in petitioners' Federal income tax as follows:

Year

Defic…