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MYRICK v. COMMISSIONER

Docket No. 4665-88.

60 T.C.M. 166 (1990)

T.C. Memo. 1990-368

Donal R. Myrick and Rachel J. Myrick v. Commissioner.

United States Tax Court.

Filed July 19, 1990.

Attorney(s) appearing for the Case

Daniel C. Perri, 5 Clifford Dr., Shalimar, Fla., for the petitioners. J. Craig Young and Shuford A. Tucker, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1981, 1982, 1983, and 1984 in the respective amounts of $3,078.60, $12,537.00, $3,294.00, and $1,967.00. By amended answer respondent claimed an increased deficiency for 1984 in the amount of $7,576.00 making the total deficiency in issue for that year $9,543...

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