1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 2601 (1994)
 

SPECTOR v. COMMISSIONER

Docket Nos. 20102-91, 21548-91.

67 T.C.M. 2601 (1994)

T.C. Memo. 1994-147

Norman Spector and Marcia Spector v. Commissioner. Lionel Ehrenworth and Beth Ehrenworth v. Commissioner.

United States Tax Court.

Filed April 7, 1994.

Attorney(s) appearing for the Case

Robert J. Alter and Richard J. Sapinski, One Riverfront Plaza, Neward, N.J., for the petitioners Norman Spector and Marcia Spector. Stephen H. Skoller and Stephen E. Lampf, Orange, N.J., for the petitioners Lionel Ehrenworth and Beth Ehrenworth. Craig Connel, for the respondent.

Memorandum Opinion

COLVIN, Judge:

This matter is before the Court on motions for partial summary judgment filed by Norman and Marcia Spector (the Spectors) in docket No. 20102-91 and Lionel and Beth Ehrenworth (the Ehrenworths) in docket No. 21548-91.1

Respondent determined deficiencies in petitioners' income tax as follows:

Norman and Marcia Spector:

                              Additions to...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    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.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases