NIGH v. COMMISSIONER

Docket Nos. 12424-88, 12437-88, 12438-88, 12441-88, 12541-88.

60 T.C.M. 91 (1990)

T.C. Memo. 1990-349

Charles A. Nigh and Joan Nigh, et al. v. Commissioner.

United States Tax Court.

Filed July 10, 1990.


Attorney(s) appearing for the Case

Charles M. Lock, 231 S. Bemiston Ave., St. Louis, Mo., and Glenn L. Strong, for the petitioners. Robert J. Burbank, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined the following deficiencies in and additions to the individual petitioners' Federal income taxes:

                                              Addition to tax
Docket No.   Petitioner   Year   Deficiency      sec. 6661

12424-88       Nigh       1980    $13,968            --
...

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