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KEEFOVER v. COMMISSIONER

Docket No. 34904-87.

57 T.C.M. 37 (1989)

T.C. Memo. 1989-151

William E. and Mildred B. Keefover v. Commissioner.

United States Tax Court.

Filed April 6, 1989.

Attorney(s) appearing for the Case

Robert L. Johnson, for the petitioners. W. Scott Green and Thomas C. Morrison, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' Federal income tax liability and additions to tax for taxable years 1982 and 1983 as follows:

                                                               Additions to Tax
                                                     ----------------------------------------
Year                                    Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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