Nelson v. Commissioner

LAWRENCE NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HYLA NISSINOFF, a/k/a/ HYLA NELSON, a/k/a/ HYLA CARR, a/k/a HYLA CAPLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nelson v. Commissioner

Docket Nos. 3808-77; 5561-77.

United States Tax Court

T.C. Memo 1987-369; 1987 Tax Ct. Memo LEXIS 369; 53 T.C.M. (CCH) 1448; T.C.M. (RIA) 87369;

July 27, 1987.

Lawrence Nelson, pro se.

Hyla Caplan Nelson, pro se.

Constance L. Couts, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal…