Popkin v. Commissioner

MARVIN L. POPKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Popkin v. Commissioner

Docket No. 876-83

United States Tax Court

T.C. Memo 1988-459; 1988 Tax Ct. Memo LEXIS 503; 56 T.C.M. (CCH) 294; T.C.M. (RIA) 88459;

September 22, 1988

Samuel S. Forman, for the petitioner.

Bonnie L. Rosner, for the respondent.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, in a notice of deficiency dated October 13, 1982, determined a deficiency in petitioner's income tax of $ 201,784 and an addition under section 6653(b) 1 of $ 100,892 for taxable year 1978. Because petitioner…