Sacks v. Commissioner

ZACHARY H. AND SALLEY SACKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Sacks v. Commissioner

Docket No. 19198-90

United States Tax Court

T.C. Memo 1994-217; 1994 Tax Ct. Memo LEXIS 211; 67 T.C.M. (CCH) 2971;

May 16, 1994, Filed

Decision will be entered for respondent.

For Zachary H. Sacks, petitioner: Michael C. Cohen. For Salley Sacks, petitioner: Dennis N. Brager.

For respondent: Carol Mason.

DAWSON

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. 1…