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WADE v. COMMISSIONER

Docket No. 25441-87.

55 T.C.M. 413 (1988)

T.C. Memo. 1988-118

Nathan L. Wade and Bonnie W. Wade v. Commissioner.

United States Tax Court.

Filed March 17, 1988.

Attorney(s) appearing for the Case

Nathan L. Wade and Bonnie W. Wade, pro se. Thomas N. Thompson, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax liabilities as follows:

  Year                        Deficiency

  1983 .....................   $1,162
  1984 .....................    1,432
  1985 .....................      659

Three issues remain for decision: (1) The fair market value of trips awarded to petitioner Nathan L. Wade, as a...

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