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HARDIN v. COMMISSIONER

Docket No. 4260-95.

73 T.C.M. 2693 (1997)

T.C. Memo. 1997-202

Neil S. and Rita E. Hardin v. Commissioner.

United States Tax Court.

Filed May 5, 1997.

Attorney(s) appearing for the Case

Allan C. Miles, Walnut Creek, Calif., for the petitioners. Margaret A. Martin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency of $56,212 in petitioners' 1992 Federal income tax.

Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After concessions,1 the issues...

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