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CADY v. COMMISSIONER

Docket No. 9956-87.

59 T.C.M. 689 (1990)

T.C. Memo. 1990-260

Richard A. and Sylvia H. Cady v. Commissioner.

United States Tax Court.

Filed May 29, 1990.

Attorney(s) appearing for the Case

Richard A. Cady, for the petitioners. Susan S. Canavello, for the respondent.

Memorandum Opinion

KÖRNER Judge:

Respondent originally determined deficiencies against petitioners Richard A. and Sylvia H. Cady for 1983, based upon (a) the disallowance of various business deductions claimed by the Cadys in connection with their unincorporated business; (b) the determination that Richard A. Cady was liable for the self-employment tax; (c) a reduction in petitioners' allowable medical deduction (an issue to be automatically adjusted...

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