Pomeranz v. Comm'r

ROBERT E. POMERANZ and ANNIE L. POMERANZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pomeranz v. Comm'r

Docket No. 3147-73.

United States Tax Court

T.C. Memo 1980-36; 1980 Tax Ct. Memo LEXIS 552; 39 T.C.M. (CCH) 1010; T.C.M. (RIA) 80036;

February 6, 1980, Filed

Philip B. Whiting, for the petitioners.

Gary F. Walker, Paul J. Weiss, Jr., and Stephen L. Robbins, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income tax as follows:

Year

Deficiency

1966

$29,414.48

1967

77,756.48

1968

45,411.00

1969

32,783.00

T…