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FISHMAN v. COMMISSIONER

Docket Nos. 3916-81, 771-82, 772-82, 773-82.

51 T.C.M. 738 (1986)

T.C. Memo. 1986-127

Martin H. Fishman and Harriet Fishman, et al. v. Commissioner.

United States Tax Court.

Filed March 31, 1986.

Attorney(s) appearing for the Case

Martin H. Fishman, pro se. Arthur W. Friedman, for the petitioners in docket Nos. 771-82, 772-82, and 773-82. Janet A. Engel, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

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

Docket No.     Taxable Year        Deficiency

 3916-81          1976             $3,498
                  1977              1,088
  771-82          1977             20,141
                  1978              4,463
  772-82          1977             30,746
              ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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