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EMMER v. COMMISSIONER

Docket Nos. 6637-75, 6638-75, 6770-75, 4162-76.

37 T.C.M. 460 (1978)

T.C. Memo. 1978-102

Herbert Emmer and Carol Emmer, et al. v. Commissioner.

United States Tax Court.

Filed March 14, 1978.

Attorney(s) appearing for the Case

Harry Janin and Alan R. Bialeck, 425 Park Ave., New York, N.Y., for the petitioners in docket Nos. 6637-75 and 6638-75. Jerome Kamerman and David S. Zeidman, 500 5th Ave., New York, N.Y., for the petitioners in docket Nos. 6770-75 and 4162-76. Michael P. Casterton, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Docket                     Year
 No.            1970         1971         1972         1973

6637-75 ..   $ 5,369.41   $11,346.35   $12,266.11      -0-
6638-75 ..    10,733.13     7,064.89     2,991.69      -0-
6770-75 ..     9,285.61      -0-          -0-          -0-
4162-76 ..       -0-     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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