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STITELER v. COMMISSIONER

Docket No. 15520-90.

69 T.C.M. 2975 (1995)

T.C. Memo. 1995-279

John B. Stiteler and Elizabeth L. Stiteler v. Commissioner.

United States Tax Court.

Filed June 21, 1995.

Attorney(s) appearing for the Case

Brad S. Ostroff, for the petitioner John B. Stiteler. David L. Haga, Ronald P. Adams, and Robert P. Solliday, for the petitioner Elizabeth L. Stiteler. Anne W. Durning, for the respondent.

Memorandum Findings of Fact and Opinion

LARO, Judge:

Respondent determined the following deficiencies in John B. Stiteler and Elizabeth L. Stiteler's Federal income taxes as follows:1

Year                                    Deficiency

1971 ................................      $2,939
1972 ................................       8,998
1973 ...............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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