OSWALD v. COMMISSIONER

Docket No. 24887-84.

54 T.C.M. 436 (1987)

T.C. Memo. 1987-448

Vincent E. Oswald v. Commissioner.

United States Tax Court.

Filed September 8, 1987.


Attorney(s) appearing for the Case

Steven L. Sablowsky, 819 Frick Bldg., Pittsburgh, Pa., for the petitioner. Michael A. Yost, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice of deficiency dated April 13, 1984, respondent determined a deficiency in the 1980 Federal income tax liability of petitioner and petitioner's now-deceased wife, Eleanor H. Oswald, in the amount of $95,806.54. By amendment to his answer, respondent increased the deficiency to $105,494. At trial, we granted respondent's motion to dismiss with respect to Eleanor H. Oswald due to her...

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