WESTIN v. COMMISSIONER

Docket No. 9619-83.

53 T.C.M. 797 (1987)

T.C. Memo. 1987-238

Harold J. and Dolores S. Westin v. Commissioner.

United States Tax Court.

Filed May 11, 1987.


Attorney(s) appearing for the Case

James W. Littlefield, for the petitioners. Genelle Forsberg, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year                       Deficiency

1974 ..................... $ 3,721.71
1975 .....................   4,314.11
1976 .....................  27,205.00
1977 .....................  32,042.92

The parties agree that petitioners are liable for the deficiencies determined for 1974...

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