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MAXWELL v. COMMISSIONER

Docket Nos. 37185-86, 37186-86.

95 T.C. 107 (1990)

PETER E. MAXWELL AND HELEN E. MAXWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HI LIFE PRODUCTS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 31, 1990.

Attorney(s) appearing for the Case

Jeffrey R. Matsen, Gregory K. Wanlass, and Robert K. Strouse, for the petitioners.

Joseph E. Mudd and Laura Karlak, for the respondent.

FINDINGS OF FACT

RUWE, Judge:

Respondent determined a deficiency of $64,185 in Peter E. Maxwell's and Helen E. Maxwell's Federal income tax for the taxable year ending December 31, 1977. In a separate notice of deficiency, respondent determined a deficiency of $58,800 in the Federal corporate income tax of Hi Life Products, Inc., for its taxable year ending October 31, 1977. The issues for decision are: (1) Whether petitioner Hi Life Products, Inc...

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