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THATCHER v. COMMISSIONER

Docket Nos. 3086-86, 4294-86.

56 T.C.M. 707 (1988)

T.C. Memo. 1988-537

Jean Thatcher v. Commissioner. Currier H. Thatcher v. Commissioner.

United States Tax Court.

Filed November 21, 1988.

Attorney(s) appearing for the Case

Stephen Charles Jones, 100 Pomona Mall West, Pomona, Calif., for the petitioner Jean Thatcher. Robert C. Summers, for the petitioner Currier Thatcher. Frank Bailey, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

In separate notices of deficiency, respondent determined a deficiency in petitioner Jean Thatcher's 1981 Federal income tax in the amount of $12,850 and a deficiency in petitioner Currier Thatcher's 1981 Federal income tax in the amount of $14,226. After concessions, the issues for decision are: (1) What amount of the net income of Allied Dental Laboratory, if any, represents petitioners' community income...

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