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TOLSON v. COMMISSIONER

Docket No. 41406-84.

54 T.C.M. 1132 (1987)

T.C. Memo. 1987-578

Warren Roy Tolson and Margaretha B. Tolson v. Commissioner.

United States Tax Court.

Filed November 23, 1987.

Attorney(s) appearing for the Case

Warren Roy Tolson, pro se. David L. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge.

This action is for redetermination of deficiencies in income taxes of $3,015, $12,385 and $8,332 and section 66511 additions to tax of $406, $2,680 and $1,649 for taxable years 1978, 1979 and 1980, respectively, determined by respondent in a statutory notice dated September 14, 1984. It arises out of petitioners' involvement in certain dairy cattle transactions in 1980. After...

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