United States Tax Court December 12, 1991, Docket No. 31804-88 (Schneer v. Commissioner)

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United States · · · 12-12-1991

lead-opinion

GERBER, Judge:

Respondent, by means of separate notices of deficiency, determined deficiencies in Federal income tax for petitioners’ 1984 and 1985 taxable years in the amounts of $49,708 and $25,252, respectively.

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