GRUBER v. COMMISSIONER

Docket No. 24718-90.

64 T.C.M. 1123 (1992)

T.C. Memo. 1992-621.

Walter G. Cox, Jr. and Carol L. Gruber v. Commissioner.

United States Tax Court.

Filed October 22, 1992.


Attorney(s) appearing for the Case

Peter M. Davis, 233 S. Wacker Dr., Chicago, Ill., for the petitioners. Stephen M. Friedberg, for the respondent.


Memorandum Findings of Fact and Opinion

KORNER, Judge.

By notice of deficiency dated August 10, 1990, respondent determined with respect to petitioners' 1985 joint Federal income tax a deficiency in the amount of $10,614.02 and an addition to tax under section 66611 in the amount of $2,378.00.

After concessions,2 the issues that remain for decision are: (1) Whether respondent erred in determining...

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