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APPLEBAUM v. COMMISSIONER

Docket Nos. 502-80, 743-80.

43 T.C.M. 1419 (1982)

T.C. Memo. 1982-278

Florence K. Applebaum v. Commissioner. Estate of Joseph R. Applebaum, deceased, the Fidelity Bank, Co-executor, Joseph K. Koplin, Co-executor, John A. Eichman, Co-executor v. Commissioner.

United States Tax Court.

Filed May 19, 1982.

Attorney(s) appearing for the Case

Jules I. Whitman, 2600 the Fidelity Bldg., Philadelphia, Pa., for petitioner Florence K. Applebaum. John A. Eichman, III, for petitioner Estate of Joseph R. Applebaum. Robert W. Lynch, for the respondent.

Memorandum Opinion

NIMS, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes as follows:

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      Docket No.         Petitioner               Taxable Year Ended           Deficiency
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     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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