MIZELL v. COMMISSIONER

Docket Nos. 27216-83, 27217-83, 27218-83.

55 T.C.M. 169 (1988)

T.C. Memo. 1988-69

Myron W. Mizell and Karen L. Mizell et al., v. Commissioner.

United States Tax Court.

Filed February 23, 1988.


Attorney(s) appearing for the Case

John M. Carnahan III, 1949 East Sunshine, Springfield, Mo., for the petitioners. Thomas P. O'Driscoll, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual and corporate income taxes against petitioners for the years and in the amounts as follows:

  Docket No.  Petitioner                    Year       Amount

  27216-83    Myron W. Mizell and           1980       $186.34
              Karen L. Mizell
  27217-83    John A. Mihalevich            1978     ...

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