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PROSKAUER v. COMMISSIONER

Docket No. 10271-81.

46 T.C.M. 679 (1983)

T.C. Memo. 1983-395

George G. Proskauer and Susan Proskauer v. Commissioner.

United States Tax Court.

Filed July 11, 1983.

Attorney(s) appearing for the Case

Charles R. Hembree and Kathleen Harris, Kincaid Towers, Lexington, Ky., for the petitioners. Genevieve K. Murtaugh, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

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

      Year            Deficiency

      1977 .........  $22,031.68
      1978 .........    5,067.30

All such amounts were placed in issue by the petition herein and, in addition, petitioners claimed an overpayment of tax for the year 1977 in the amount of $6,600. After concessions, the issues...

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