Kleinman v. Commissioner

AARON A. KLEINMAN AND OLIVIA KLEINMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kleinman v. Commissioner

Docket No. 23060-91

United States Tax Court

T.C. Memo 1994-19; 1994 Tax Ct. Memo LEXIS 23; 67 T.C.M. (CCH) 1973;

January 18, 1994, Filed

Decision will be entered under Rule 155.

For petitioners: Bruce I. Hochman and Dennis L. Perez.

For respondent: Robin F. Kaufer and Carol C. Mason.

JACOBS

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $ 1,164,556 and an addition to tax…