BAXTER v. COMMISSIONER

Docket No. 25512-82.

50 T.C.M. 741 (1985)

T.C. Memo. 1985-415

Loren G. Baxter and Linda W. Baxter v. Commissioner.

United States Tax Court.

Filed August 13, 1985.


Attorney(s) appearing for the Case

Curtis W. Berner, for the petitioners, Four Embarcadero Center, San Francisco, Calif. Bernard Oster, for the respondent.


Memorandum Opinion

PETERSON, Special Trial Judge:

This case was assigned to and heard by Special Trial Judge Marvin F. Peterson pursuant to section 7456(c) and (d) of the Internal Revenue Code1 and General Order No. 8, 81 T. C. XXIII (1983).

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

             Year            Deficiency...

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