FREESEN v. COMMISSIONER

Docket No. 16104-83.

84 T.C. 920 (1985)

O. ROBERT FREESEN AND ALICE FREESEN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 20, 1985.


Attorney(s) appearing for the Case

Theodore C. Rammelkamp, Jr., for the petitioners.

Michael W. Bitner, for the respondent.


GOFFE, Judge:

The commissioner determined deficiencies in petitioners' Federal income tax as follows:

                         Taxable
      Petitioner          Year      Amount

O. Robert Freesen         1978    $18,215.84
 and Alice Freesen        1979     12,565.99
                          1980      3,611.84

James R. Buhlig           1978     15,795.97
 and Diane Buhlig         1979      9,051.76
      ...

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