Heltzer v. Commissioner

ERIC HELTZER AND CAROL HELTZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Heltzer v. Commissioner

Docket No. 24720-86

United States Tax Court

T.C. Memo 1991-404; 1991 Tax Ct. Memo LEXIS 437; 62 T.C.M. (CCH) 518; T.C.M. (RIA) 91404;

August 19, 1991, Filed

Decision will be entered under Rule 155.

Vincent J. Russo, Dennis J. Pappas, V. Roy Cacciatore, and Frederick J. Kramer, for the petitioners.

William S. Garofalo, William F. Halley, and Barbara J. Fazekas, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

The primary issue in this case is whether…