T.C. Memo. 1996-133 UNITED STATES TAX COURT THEODORE A. ANDROS AND JOAN B. ANDROS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28208-89. Filed March 18, 1996. Stewart Allen Smith, for petitioners. Lawrence Davidow and Roland Barral, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1976 and 1980 in thePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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