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CINMAN v. COMMISSIONER

Docket No. 14046-84.

61 T.C.M. 2521 (1991)

T.C. Memo. 1991-192

Andrew P. Cinman and Sharon K. Cinman v. Commissioner.

United States Tax Court.

Filed April 30, 1991.

Attorney(s) appearing for the Case

Peter J. Anderson and Daniel J. Carroll, 230 Peachtree St., Atlanta, Ga., for the petitioners. Paul J. Krug, for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

This is one of over 150 cases in which respondent has filed or will file a motion for leave to file an amendment to the answer to raise increased interest applicable under section 6621(c).1 The common denominator of these cases is that the taxpayers claimed loss deductions arising from alleged straddle transactions with First Western Government Securities (First Western). Originally...

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