CASEBEER v. COMMISSIONER

Docket No. 32928-83.

54 T.C.M. 1432 (1987)

T.C. Memo. 1987-628

Harvey L. Casebeer and Patricia Casebeer v. Commissioner.

United States Tax Court.

Filed December 30, 1987.


Attorney(s) appearing for the Case

Thomas F. Topel, 401 N. 31st St., Billings, Mont., Kenneth L. Cutler, J. Marquis Eastwood, and Maureen H. Parkinson, for the petitioners. Randy G. Durfee and Joel A. Lopata, for the respondent.


Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners'1 Federal income tax as follows:

Year                                  Deficiency

1978 ..............................   $11,939.00
1979 ..............................    14,433.00
1980 ..............................     8,546.00

The primary issues for our determination are whether...

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