WEBB v. COMMISSIONER

Docket No. 15857-85.

54 T.C.M. 443 (1987)

T.C. Memo. 1987-451

Vincent E. and Carol A. Webb v. Commissioner.

United States Tax Court.

Filed September 9, 1987.


Attorney(s) appearing for the Case

J. Gordon Hansen and Stuart A. Fredman, 50 W. Broadway, Salt Lake City, Utah, for the petitioners. Richard W. Kennedy, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by statutory notice dated March 12, 1985, determined deficiencies in petitioners' 1981 and 1982 Federal income tax1 in the amount of $1,981 and $1,984, respectively. After concessions by the parties,2 the sole issue presented for our consideration is whether for purposes of computing the...

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