T.C. Memo. 1997-74
UNITED STATES TAX COURT
LEO AND ALLA GOLDBERG, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18842-94. Filed February 11, 1997.
Joseph E. Mudd and Jeri L. Gartside, for petitioners.
Miles D. Friedman and Zachary W. King, for respondent.
Table of Contents
Findings of Fact . . . . . . . . . . . 3
Petitioners' Residence . . . . . . . . . . . . . . . . . . . . 5
Malloy Property . . . . . . . . . . . . . . . . . . . . . . . 7
Exchange Properties . . . . . . . . . . . . . . . . . . . . . 8
Unemployment Compensation . . . . . . . . . . . . . . . . . . 12
Petitioners' Bank Accounts . . . . . . . . . . . . . . . . . . 12
Roman Kortava and Coastline Limited, Inc. . . . . . . . . . . 13
Saddle Rock and Martis Landing . . . . . . . . . . . . . . . . 16
Business School . . . . . . . . . . . . . . . . . . . . . . . 19
Vehicle Resale Business . . . . . . . . . . . . . . . . . . . 20
Vladimir Chorny . . . . . . . . . . . . . . . . . . . . . . . 21
15 Hastings . . . . . . . . . . . . . . . . . . . . . . . . . 22
Clerical Fee . . . . . . . . . . . . . . . . . . . . . . . . . 24
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Last modified: May 25, 2011