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BOUCHER v. COMMISSIONER

Docket No. 14160-78.

41 T.C.M. 1589 (1981)

T.C. Memo. 1981-258

Robert W. Boucher and Bernice L. Boucher v. Commissioner.

United States Tax Court.

Filed May 27, 1981.

Attorney(s) appearing for the Case

Paul D. Miller, 414 Strain Bldg., Great Falls, Mont., for the petitioners. Dan A. Lisonbee, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for calendar years 1974 and 1975 in the amounts of $4,768.73 and $3,820, respectively. One of the issues raised by the pleadings has been conceded by petitioners, leaving for decision: (1) whether in calendar years 1974 and 1975 payments made by petitioner Robert W. Boucher to his former...

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