MOSER v. COMMISSIONER

Docket No. 15862-85, 15863-85, 3253-86, 3254-86.

56 T.C.M. 1604 (1989)

T.C. Memo. 1989-142

Wade L. Moser and Lynn R. Moser, et al. v. Commissioner.

United States Tax Court.

Filed March 30, 1989.


Attorney(s) appearing for the Case

James L. Norris, 1930 Burnt Boat Dr., Bismark, N.D., for the petitioner. Jack Forsberg, Randall G. Durfee, and Joel A. Lopata, for the respondent.


Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined the following deficiencies and additions to petitioners' Federal income taxes:

                               Year              Deficiency    Addition to Tax Sec. 66612

Wade L. and .................. 1981             $ 13,826.00               -0-
  Lynn R. Moser .............. 1982                2,042.00         ...

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