CRIM v. COMMISSIONER

Docket No. 30547-87.

57 T.C.M. 495 (1989)

T.C. Memo. 1989-249

Charles E. Crim and Stephanie J. Crim v. Commissioner.

United States Tax Court.

Filed May 23, 1989.


Attorney(s) appearing for the Case

Harry Boyd McNutt, Jr., and David J. Waynick, 120 Donelson Pike, Nashville, Tenn., for the petitioners. Paul M. Kohlhoff, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income taxes and additions to tax for 1982 and 1983 as follows:

                                  Sec. 66611
Year              Deficiency   Additions to Tax

1982 ..........   $ 7,915.21      $1,979.00
1983 ..........    12,709.00       3,177.00

The issues for decision...

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