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DIGBY v. COMMISSIONER

Docket Nos. 1352-92, 26770-92.

103 T.C. 441 (1994)

DONALD R. DIGBY AND LYDIA DIGBY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 7, 1994.

Attorney(s) appearing for the Case

Michael J. Shidler, for petitioners.

Timothy P. Brynteson, for respondent.

GERBER, Judge:

Respondent determined deficiencies in these consolidated1 cases in the amounts of $112,614, $53,103, and $37,731 for petitioners' 1987, 1988, and 1989 taxable years, respectively. The parties have resolved all substantive issues determined in the notices of deficiency and have agreed that there is a $39,346 deficiency due from petitioners for 1988 and a $22,947 overpayment due to petitioners for 1989. With respect...

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