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BEALS v. COMMISSIONER

Docket No. 16748-82.

53 T.C.M. 492 (1987)

T.C. Memo. 1987-171

E. Mauran Beals and Julia O. Beals v. Commissioner.

United States Tax Court.

Filed March 30, 1987.

Attorney(s) appearing for the Case

Edward DeFranceschi and Joan Apkin, Six Beacon St., Boston, Mass., for the petitioners. C. Ellen Pilsecker, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes as follows:

  Year                      Deficiency

  1978..................   $ 54,013.08
  1979..................    107,316.30
  1980..................     93,392.11

After concessions, the issue remaining for decision is whether the management by the petitioner E. Mauran Beals...

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