Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In timely statutory notices of deficiency, respondent determined the following deficiencies in petitioners, 1974 Federal income taxes:
Petitioners Docket No. Deficiency Irving and Flora Pearlstein .......... 5551-81 $95,518.60 Allan H. Pearlstein .................. 5552-81 93,710.00
At trial, respondent...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.