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SCHACHTER v. COMMISSIONER

Docket No. 2939-96.

76 T.C.M. 113 (1998)

T.C. Memo. 1998-260

Martin and Barbara Schachter v. Commissioner.

United States Tax Court.

Filed July 15, 1998.

Attorney(s) appearing for the Case

Martin A. Schainbaum, San Francisco, Calif., for the petitioners. Paul J. Krug, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined deficiencies in and additions to tax with regard to petitioners' taxable years as follows:

                                                      Additions to Tax
                    ----------------------------------------------------------------------------------
                     Sec.       Sec.        Sec.      Sec.        
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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