HARRIS v. COMMISSIONER

Docket No. 15508-82.

51 T.C.M. 1118 (1986)

T.C. Memo. 1986-225

Alan K. and Patricia M. Harris v. Commissioner.

United States Tax Court.

Filed June 4, 1986.


Attorney(s) appearing for the Case

James W. Wessel, for the petitioners. Jerry Lanting Leonard, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

Respondent determined by notices of deficiency dated April 6, 1982 and June 10, 1982 for the taxable years ended December 31, 1978 and December 31, 1979, respectively, deficiencies in petitioners' Federal income taxes as follows:

  Taxable Year1          Deficiency

      1978 ............  $3,539.24
      1979 ............   3,038.00...

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