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KNAPP v. COMMISSIONER

Docket Nos. 25462-84, 23507-85.

55 T.C.M. 380 (1988)

T.C. Memo. 1988-109

Alan B. Knapp and Donna Knapp v. Commissioner. Donna J. Knapp v. Commissioner.

United States Tax Court.

Filed March 14, 1988.

Attorney(s) appearing for the Case

James E. Spurr, Vernon Bennett III, and John A. Campbell, 444 W. Michigan Ave., Kalamazoo, Mich., for petitioner Donna J. Knapp. Margaret Satko, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners Alan B. Knapp and Donna J. Knapp in the amounts of $35,652.75 for 1980 and $18,329 for 1981. By order dated November 12, 1985, the Court dismissed docket No. 25462-84 as to Alan B. Knapp for lack of prosecution. Petitioner Donna J. Knapp concedes the correctness of the adjustments made in the notices of deficiency for...

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