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MOORE v. COMMISSIONER

Docket No. 15571-85, 15851-85.

56 T.C.M. 1191 (1989)

T.C. Memo. 1989-49

Harry A. Moore and Rita K. Moore v. Commissioner. Catherine H. Moore v. Commissioner.

United States Tax Court.

Filed February 2, 1989.

Attorney(s) appearing for the Case

Donald R. Lisle and Charles N. Woodward, 6303 Waterford Blvd., Oklahoma City, Okla., for the petitioners in Docket No. 15571-85. Richard F. McDivitt, 623 N. Harvey, Oklahoma City, Okla., for the petitioner in Docket No. 15851-85. Bruce K. Meneely, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies and additions to tax for petitioners in the following amounts:

                           Taxable
   Petitioner            Year Ended     Deficiency

  Harry A. and            12/31/80       $15,000.00
  Rita K. Moore           12/31/81        14,862.00
  Docket No. 15571-85     12/31/82         6,219.00
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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