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KEECH v. COMMISSIONER

Docket No. 4641-90.

65 T.C.M. 1986 (1993)

T.C. Memo. 1993-71

Rea H. Keech, Jr. and Mary L. Keech v. Commissioner.

United States Tax Court.

Filed March 3, 1993.

Attorney(s) appearing for the Case

W. Michael Pierson, 217 E. Redwood St., Baltimore, Md., for the petitioners. Sandra N. Jefferson, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioners' 1983 Federal income tax of $60,697 and an addition to tax under section 66611 of $15,174. Petitioners Rea H. Keech, Jr., and Mary L. Keech concede that Rea H. Keech, Jr. (hereinafter petitioner), received a constructive dividend in the amount of $6,170 from Rea Keech Buick, Inc. (hereinafter Keech Buick). Accordingly, a Rule...

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