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ALTENBURG v. COMMISSIONER

Docket No. 1469-81.

44 T.C.M. 495 (1982)

T.C. Memo. 1982-402

David C. Altenburg and Marianne Altenburg v. Commissioner.

United States Tax Court.

Filed July 19, 1982.

Attorney(s) appearing for the Case

Gloria T. Svanas, for the petitioners. Cynthia J. Olson, for the respondent.

Memorandum Opinion

NIMS, Judge:

This case is before the Court on respondent's motion for partial summary judgment filed pursuant to Rule 121.1 Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

                                  Addition to Tax
  Year                  Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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