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LEON H. PERLIN COMPANY, INC. v. COMMISSIONER

Docket Nos. 12026-89, 12027-89.

65 T.C.M. 2013 (1993)

T.C. Memo. 1993-79

Leon H. Perlin Company, Inc. v. Commissioner. Leon H. Perlin and Phyllis F. Perlin v. Commissioner.

United States Tax Court.

Filed March 9, 1993.

Attorney(s) appearing for the Case

Richard J. Melnick and Randal D. Shields, 1350 New York Ave., Washington, D.C., for the petitioners. Judy Jacobs Miller, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

In these consolidated cases, respondent determined a deficiency of $153,056 in the individual petitioners' Federal income taxes for the taxable year 1984 and deficiencies in the corporate petitioner's Federal income taxes as follows:

Tax Year Ended                    Deficiency

May 31, 1981 ..................    $ 20,749
May 31, 1982 ..................      54,194
May 31...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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