DAY v. COMMISSIONER

Docket Nos. 23202-87, 23301-87.

61 T.C.M. 2258 (1991)

T.C. Memo. 1991-140

Stephen S. Day and Jeanette L. Day v. Commissioner. Richard Wise v. Commissioner.

United States Tax Court.

Filed March 27, 1991.


Attorney(s) appearing for the Case

Saul A. Bernick, 5401 Gamble Dr., St. Louis Park, Minn., and Neal J. Shapiro, for the petitioners. Michael A. Urbanos, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge.

In these consolidated cases, respondent determined the following deficiencies in and additions to petitioners' Federal income taxes for taxable years 1982 and 1983:

                                                Additions to Tax
                                 --------------------------------------------
Docket No.   Years   Deficiency   Sec.6653(b)(1)
                    
                    
                    

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