Satnick v. Commissioner

HARTLEY F. SATNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LENORE SATNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Satnick v. Commissioner

Docket Nos. 6757-72, 6758-72.

United States Tax Court

T.C. Memo 1978-289; 1978 Tax Ct. Memo LEXIS 224; 37 T.C.M. (CCH) 1217; T.C.M. (RIA) 78289;

July 27, 1978, Filed

Harold Greenberg, for the petitioners.

Theodore J. Kletnick and Richard S. Kestenbaum, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: In these consolidated cases, respondent determined that each petitioner is liable, as a…