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HATHAWAY v. COMMISSIONER

Docket No. 19122-93.

72 T.C.M. 460 (1996)

T.C. Memo. 1996-389

Paul E. Hathaway and Brenda J. Hathaway v. Commissioner.

United States Tax Court.

Filed August 21, 1996.

Attorney(s) appearing for the Case

Walter T. Hart, Des Moines, Iowa, for the petitioners. Jeffrey A. Schlei, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax1 against petitioners as follows:

Year                                 Deficiency

1989 .............................    $10,286
1990 .............................     11,652

After concessions by both sides,2 the issue for decision is whether...

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