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SALWASSER v. COMMISSIONER

Docket Nos. 26817-89, 26818-89.

62 T.C.M. 799 (1991)

T.C. Memo. 1991-466

Melvin and Margaret Salwasser v. Commissioner. Salwasser Manufacturing Co., Inc. v. Commissioner.

United States Tax Court.

Filed September 24, 1991.

Attorney(s) appearing for the Case

John J. McGregor, for the petitioners. Steven J. Sibley, for the respondent.

Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of section 7443A(b) and Rule 180 et seq.1

Respondent determined a deficiency in petitioners Melvin and Margaret Salwasser's (sometimes hereafter "the Salwassers") 1986 Federal income tax in the amount of $9,366. Respondent determined a deficiency...

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