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LANGE v. COMMISSIONER

Docket No. 3317-96.

75 T.C.M. 2228 (1998)

T.C. Memo. 1998-161

Jean W. Lange and Jeanne P. Lange v. Commissioner.

United States Tax Court.

Filed May 5, 1998.

Attorney(s) appearing for the Case

David R. Rhein, Des Moines, Iowa, for the petitioners. J. Anthony Hoefer, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year                                 Deficiency

1992 .............................    $48,689
1993 .............................     19,490
1994 .............................      8,743

The sole issue for decision is whether petitioners are entitled to deductions under section 162...

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