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ADAMS v. COMMISSIONER

Docket No. 4364-86.

56 T.C.M. 1394 (1989)

T.C. Memo. 1989-91

William M. Adams, Jr. and Sharon Kay Adams v. Commissioner.

United States Tax Court.

Filed March 7, 1989.

Attorney(s) appearing for the Case

Harris H. Barnes III, Gordon Broom and James K. Dossett, Jr., 200 S. Lamar St., Jackson, Miss., for the petitioners. J. Craig Young, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' 1982 and 1983 income taxes in the respective amounts of $7,865 and $14,123.

After concessions,1 the only issue for decision is whether petitioner William M. Adams, Jr. (hereinafter referred to as petitioner in the singular) was a qualified individual under section 911...

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