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MARTIN v. COMMISSIONER

Docket Nos. 42605-85, 2334-86, 35620-86.

90 T.C. 1078 (1988)

JOHN ROBERTS MARTIN AND SHIRLEY MAE MARTIN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 24, 1988.

Attorney(s) appearing for the Case

John E. Rogers, for the petitioners in docket Nos. 42605-85, 2334-86, and 35620-86.

David G. Umbaugh, for the petitioners in docket No. 2334-86.

Steven K. Dick, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

        Petitioners          Year     Deficiency

John Roberts Martin and      1982        $806
  Shirley Mae Martin         1983         423
Bernard J. Spanski and
  Margaret L. Spanski        1982       3,393

After concessions by petitioners, the issues for decision are: (1) Whether certain...

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