WOTT v. COMMISSIONER

Docket No. 19455-82.

51 T.C.M. 1577 (1986)

T.C. Memo. 1986-319

Robert R. Wott and Cyndy A. Wott v. Commissioner.

United States Tax Court.

Filed July 28, 1986.


Attorney(s) appearing for the Case

Bernard Wiczer, for the petitioners. Julia M. Dewey, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in Federal income tax against petitioners as follows:

   Taxable Year
       Ended                            Deficiency

   December 31, 1975 ................     $4,215
   December 31, 1976 ................      3,221
   December 31, 1977 ................      5,179
   December 31, 1978 ................      9,265

                    
                    
                    

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