OLSEN v. COMMISSIONER

Docket Nos. 10954-79, 10955-79.

44 T.C.M. 164 (1982)

T.C. Memo. 1982-340

Frank T. Olsen and Lois E. Olsen v. Commissioner.

United States Tax Court.

Filed June 21, 1982.


Attorney(s) appearing for the Case

Charles E. Craze, Daniel J. Loomis, and Brian Thompson, for the petitioners. David D. Dahl, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notices of deficiency dated April 23, 1979 respondent determined deficiencies in petitioners' Federal income taxes as follows:

---------------------------------------------------------------------------------
                                                     Taxable year
  Docket No.         Petitioner                     ended Dec. 31    Deficiency
---------------------------...

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