Zinovy Brodsky - Page 1
















                                 T.C. Memo. 2001-240                                  


                               UNITED STATES TAX COURT                                


                            ZINOVY BRODSKY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18571-98.               Filed September 14, 2001.           

               Martin A. Schainbaum and David B. Porter, for petitioner.              
               Allan D. Hill, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        


                                  Table of Contents                                   

          FINDINGS OF FACT ......................  7                                  
          The Accounts of Petitioner and/or Ms. Brodsky ........  8                   
               Identification of the Accounts of                                      
                    Petitioner and/or Ms. Brodsky ...........  8                      
               Certain Activity With Respect to                                       
                    Petitioner’s Accounts ..............  9                           






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