SCHILBACH v. COMMISSIONER

Docket No. 2708-90.

62 T.C.M. 1201 (1991)

T.C. Memo. 1991-556

Christhart S. & June Schilbach v. Commissioner.

United States Tax Court.

Filed November 6, 1991.


Attorney(s) appearing for the Case

Richard A. Uffelman, 111 S.W. Columbia, Portland, Ore., for the petitioners. Karen E. Stratton, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

For petitioners' 1987 tax year, respondent determined a deficiency in income tax of $87,736.00 and additions to tax pursuant to sections 6661, 6653(a)(1)(A) and (B) of $21,934.00, $4,386.80, and an amount to be determined, respectively. After concessions, the sole issue for decision concerns the valuation of goodwill.

Findings of Fact

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