FILLER v. COMMISSIONER

Docket Nos. 37937-85, 37943-85, 319-86, 320-86, 6417-86, 6420-86.

54 T.C.M. 557 (1987)

T.C. Memo. 1987-468

George Filler and Evelyn Filler, et al. v. Commissioner.

United States Tax Court.

Filed September 17, 1987.


Attorney(s) appearing for the Case

Darrell D. Hallett, 1011 Western Ave., Seattle, Wash., for the petitioners. Larry N. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' income and excise taxes:

Docket No.       Petitioners                  Taxable Period     Amount
                                                (and Tax)

37937-85   George and  Evelyn Filler              1981         $445,922
                                              (income...

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