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BOWER v. COMMISSIONER

Docket No. 16299-88.

58 T.C.M. 1162 (1990)

T.C. Memo. 1990-16

James C. and Marliene A. Bower v. Commissioner.

United States Tax Court.

Filed January 10, 1990.

Attorney(s) appearing for the Case

Carl W. Kloepfer, P.O. Box 1010, Lafayette, Ind., for the petitioners. Timothy S. Sinnott, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALLOWAY, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986 and Rules 180, 181 and 182.1

Respondent determined deficiencies of $2,823.03, $1,791.84, and $8,731.40 in petitioners' Federal income taxes for 1981, 1982, and 1983, respectively. After concessions, the issue remaining for decision is whether petitioners...

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