Adler v. Commissioner

RUDOLPH F. AND JACQUELYN L. ADLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adler v. Commissioner

Docket No. 3962-94

United States Tax Court

T.C. Memo 1995-148; 1995 Tax Ct. Memo LEXIS 141; 69 T.C.M. (CCH) 2314;

April 4, 1995, Filed

Decision will be entered for respondent for the deficiency in income tax as determined in the notice of deficiency and for respondent for the deficiency in excise tax in the reduced amount.

For petitioners: Richard B. Treanor.

For respondent: Alan R. Peregoy.

DAWSON, ARMEN

DAWSON; ARMEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was…