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DEHAAI v. COMMISSIONER

Docket No. 2084-88.

56 T.C.M. 1549 (1989)

T.C. Memo. 1989-127

Kermit M. DeHaai and Elfrieda I. DeHaai v. Commissioner.

United States Tax Court.

Filed March 27, 1989.

Attorney(s) appearing for the Case

Paul H. Wieck II, 200 W. Jefferson, Osceola, Iowa, for the petitioners. Matthew J. Fritz, for the respondent.

Memorandum Findings of Fact and Opinion

PAAR, Judge:

Respondent determined deficiencies of $10,095.50, $3,406.54 and $10,903.00 in petitioners' Federal income tax for the calendar years 1979, 1982 and 1983, respectively.

After concessions, the issues for decision are: (1) whether respondent's motion under Rule 41(b)(1)1 to amend his Answer to conform to the evidence presented at trial should be granted; and (2) whether...

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