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COHEN v. COMMISSIONER

Docket No. 3051-81.

46 T.C.M. 88 (1983)

T.C. Memo. 1983-254

Robert B. Cohen and Marilyn W. Cohen v. Commissioner.

United States Tax Court.

Filed May 9, 1983.

Attorney(s) appearing for the Case

Robert B. Cohen, pro se, Philadelphia, Pa. Kenneth J. Rubin, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts the Special Trial Judge's Opinion which is set forth below.

Opinion of the Special Trial Judge

PAJAK, Special Trial Judge:

Respondent determined a deficiency in petitioners' 1974 Federal income tax in...

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