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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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