Randall v. Commissioner

ALAN L. RANDALL and CATHERINE C. RANDALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Randall v. Commissioner

Docket No. 8251-75.

United States Tax Court

T.C. Memo 1980-460; 1980 Tax Ct. Memo LEXIS 124; 41 T.C.M. (CCH) 186; T.C.M. (RIA) 80460;

October 14, 1980, Filed

Robert B. Milgroom, for the petitioners.

David Brodsky, for the respondent.

NIMS

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge: The respondent determined deficiencies in the petitioners' income tax for the years and in the amounts as follows:

Year Ended

Deficiencies in Income Tax

1967

$ 4,081.42

1968

5,571.00

1970

2,697.23

197…