BRADY v. COMMISSIONER

Docket No. 10287-88.

60 T.C.M. 1415 (1990)

T.C. Memo. 1990-626

Michael Brady v. Commissioner.

United States Tax Court.

Filed December 12, 1990.


Attorney(s) appearing for the Case

John J. Eagan, 1081 Route 22 W., Somerville, N.J., for the petitioner. Arthur Yellin and Robert Saal, for the respondent.


Memorandum Opinion

WHITAKER, Judge:

This case was submitted fully stipulated pursuant to Rule 122;1 the stipulation of facts and exhibits attached thereto are incorporated herein by this reference. However, many of the facts set forth herein are based upon our examination of the exhibits and were not set out in the stipulation.

Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows...

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