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SPARKS FARM, INC. v. COMMISSIONER

Docket No. 15422-84.

56 T.C.M. 464 (1988)

T.C. Memo. 1988-492

Sparks Farm, Inc. and Louise Sparks v. Commissioner.

United States Tax Court.

Filed October 12, 1988.

Attorney(s) appearing for the Case

Mark J. Klein, 1300 Commerce Tower, Kansas City, Mo., for the petitioners. James E. Cannon, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

By separate notices of deficiency respondent determined deficiencies in petitioners' Federal income tax as follows:

   Petitioners1       Year           Deficiencies

   Louise Sparks      1979 ......... $1,878.49
                      1980 .........  9,497.52
   Sparks Farm, Inc.  1979 .........  1,276.65
                      1980 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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