Laro, Judge: This case is before the Court pursuant to a petition filed by Edward E. Robinson and Sandra Robinson (petitioners) for a redetermination of respondent’s determination reflected in her notice of deficiency issued to them on July 25, 1991. Respondent’s notice of deficiency reflected her determination of deficiencies in petitioners’ 1987 and 1988 Federal income taxes equal to $1,579,549 and $90,8…
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