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SAFSTROM v. COMMISSIONER

Docket No. 7172-90.

64 T.C.M. 971 (1992)

T.C. Memo. 1992-587

Thomas A. Safstrom and Lana G. Safstrom v. Commissioner.

United States Tax Court.

Filed September 30, 1992.

Attorney(s) appearing for the Case

Neil G. Kenduck, Jeffrey B. Harris, and Andrew A. Talley, 680 Langsdorf Dr., Fullerton, Calif., for the petitioners. Jeri Gartside and Carolyn Arnold, for the respondent.

Memorandum Findings of Fact and Opinion

HALPERN, Judge:

By notice of deficiency dated October 17, 1988, respondent determined deficiencies in petitioners' income taxes for 1982 and 1983 in the amounts of $62,727 and $17,158, respectively. Among the adjustments giving rise to respondent's determination of deficiencies were her disallowance of: (1) A deduction claimed for 1982 with regard to research and experimental expenditures and (2) credits claimed for...

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