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KWIAT v. COMMISSIONER

Docket Nos. 41301-86, 41302-86, 41305-86.

57 T.C.M. 1104 (1989)

T.C. Memo. 1989-382

Sheldon F. Kwiat and Rita Kwiat, et al. v. Commissioner.

United States Tax Court.

Filed July 26, 1989.

Attorney(s) appearing for the Case

Leon C. Baker, 81 Main St., White Plains, N.Y., for the petitioners. George H. Soba, Marsha Keyes, and Richard Goldman, for the respondent.

Memorandum Opinion

WOLFE, Special Trial Judge:

These cases are before the Court on petitioners' Motions for Partial Summary Judgment filed pursuant to Rule 121 of the Tax Court Rules of Practice and Procedure.2

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

                                                    Additions to Tax
Petitioners
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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