Docket Nos. 31610-88, 1104-89.

60 T.C.M. 1024 (1990)

T.C. Memo. 1990-540

Rosalie J. Webb v. Commissioner. James I. Webb v. Commissioner.

United States Tax Court.

Filed October 18, 1990.

Attorney(s) appearing for the Case

Edwin J. Kelley, Jr., and Daniel J. Gallagher, One Lincoln Center, Syracuse, N.Y., for the petitioner in Docket No. 31610-88. T. Kevin Fahey, for the petitioner in Docket No. 1104-89. John D. Steele, Jr., for the respondent.

Memorandum Opinion


Respondent determined the following deficiencies in and additions to tax in petitioners' Federal income tax for the taxable year 1986:

                                           to Tax
Petitioner                 Deficiency    Sec. 66611


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