Rehtorik v. Commissioner

MICHAEL W. REHTORIK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rehtorik v. Commissioner

Docket Nos. 9115-91, 24660-91, 24661-91.

United States Tax Court

T.C. Memo 1996-532; 1996 Tax Ct. Memo LEXIS 548; 72 T.C.M. (CCH) 1415;

December 2, 1996, Filed

Decision will be entered under Rule 155.

David M. Garvin, for petitioner Michael W. Rehtorik.

James P. Dawson and Eli J. Dicker, for respondent.

SWIFT, Judge

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent determined deficiencies in petitioners' joint Federal income taxes and additions to tax for 1984 and 1985…