Applestein v. Commissioner

ALLAN H. APPLESTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Applestein v. Commissioner

Dockets Nos. 28574-82; 40969-84

United States Tax Court

T.C. Memo 1989-42; 1989 Tax Ct. Memo LEXIS 42; 56 T.C.M. (CCH) 1169; T.C.M. (RIA) 89042;

January 30, 1989

Jerome Richman, for the petitioner.

Susan Wynne, for the respondent.

SWIFT

MEMORANDUM OPINION

SWIFT, Judge: This matter is before the Court on the parties' respective motions for entry of decision. These consolidated cases were called for trial on September 8, 1986, in Miami, Florida. At that time the parties announced that a basis for…