T.C. Memo. 1998-180
UNITED STATES TAX COURT
STEPHEN H. RIFKIN & PAMELA T. RIFKIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15233-96. Filed May 13, 1998.
Warren Nemiroff, for petitioners.
Miles D. Friedman, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined Federal income tax
deficiencies in petitioners'1 1992 and 1993 taxable years as
follows:
1 Petitioner Stephen H. Rifkin died after the filing of the
petition in this case and prior to the trial.
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