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KIPNIS v. COMMISSIONER

Docket Nos. 16225-80, 16265-80.

44 T.C.M. 849 (1982)

T.C. Memo. 1982-471

David Kipnis and Dorothy Kipnis v. Commissioner. Arizona Plating & Polishing Co. v. Commissioner.

United States Tax Court.

Filed August 11, 1982.

Attorney(s) appearing for the Case

James Silhasek, 3010 East Camelback Rd., Phoenix, Ariz., for the petitioners. Michael K. Phalin, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

   Docket                           Year
     No.          Petitioner        Ended   Deficiency

  16225-80    David Kipnis and
              Dorothy Kipnis.... 12/31/76    $8,293
  16225-80    David Kipnis and
              Dorothy Kipnis.... 12/31/77     9,222
  16265-80    Arizona Plating...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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