Guardianship of Fink v. Commissioner

GUARDIANSHIP OF ESSIY FINK, 1 GEORGE FINK, FIDUCIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Guardianship of Fink v. Commissioner

Docket Nos. 3262-79, 8003-79.

United States Tax Court

T.C. Memo 1984-505; 1984 Tax Ct. Memo LEXIS 170; 48 T.C.M. (CCH) 1187; T.C.M. (RIA) 84505;

September 20, 1984.

Robert B. Pierce and Mark C. Pierce, for the petitioner.

Beth L. Williams, for the respondent.

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: Respondent determined deficiencies in Essiy Fink's Federal income tax and additions to the tax for the 1970, 1973, and 1974 taxable years…