EVANS v. COMMISSIONER

Docket No. 9072-86.

56 T.C.M. 335 (1988)

T.C. Memo. 1988-468

John S. Evans and Sue A. Evans v. Commissioner.

United States Tax Court.

Filed September 27, 1988.


Attorney(s) appearing for the Case

Jerome R. Rosenberg, 50 Park Ave., New York, N.Y., for the petitioner. Ellen J. Mechlin and Elizabeth P. Flores, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

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

    Year                        Deficiency

    1977 ......................   $3,966
    1978 ......................    4,626
    1979 ......................    7,986
    1980 ......................    8,428

By amendment to answer, respondent determined that, under section...

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