WIEDMAIER v. COMMISSIONER

Docket No. 7930-82.

48 T.C.M. 1350 (1984)

T.C. Memo. 1984-540

Robert C. Wiedmaier and Irene O. Wiedmaier v. Commissioner.

United States Tax Court.

Filed October 9, 1984.


Attorney(s) appearing for the Case

Jack M. Schultz and Thomas H. Bergh, for the petitioners. Joseph R. Goeke and Richard E. Trogolo, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:*

Respondent determined the following deficiencies in petitioners' Federal income tax:

  Year                            Deficiency
______________________________________________
  1978 ..........................   $2,272
  1979 ..........................    2,004
  1980 ..........................    4,233

The only...

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