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SPICKLER v. COMMISSIONER

Docket No. 18957-85.

52 T.C.M. 1241 (1986)

T.C. Memo. 1986-598

Clifford Spickler and Debra Spickler v. Commissioner.

United States Tax Court.

Filed December 23, 1986.

Attorney(s) appearing for the Case

John R. McDonald and Paul J. Munson, 505 King St., La Crosse, Wis., for the petitioners. Genelle F. Forsberg, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $23,508.49 and $10,559 in petitioners' Federal income taxes for 1981 and 1982, respectively. After concessions, the issue for decision is whether interest earned on funds allegedly loaned by petitioner Clifford Spickler (Mr. Spickler) to his minor children is taxable to petitioners.

Findings of Fact

Some of the facts have been stipulated, and the...

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