URI v. COMMISSIONER

Docket No. 16880-86, 16881-86.

56 T.C.M. 1217 (1989)

T.C. Memo. 1989-58

Lawrence R. Uri, Jr. and Cathaleen T. Uri v. Commissioner. Stevens J. Townsdin and Renate Townsdin v. Commissioner.

United States Tax Court.

Filed February 7, 1989.


Attorney(s) appearing for the Case

Lawrence R. Uri, Jr., 613 Washington St., Concordia, Kan., for the petitioners. Allan M. Jacobson, for the respondent.


Memorandum Findings of Fact and Opinion

RUWE, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes as follows:

     Petitioner                                  Taxable Year Ended   Deficiency

  Lawrence R. Uri, Jr. and Cathaleen T. Uri .... December 31, 1982    $10,180.00
                                         ...

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