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BOYD v. COMMISSIONER

Docket No. 21698-85.

64 T.C.M. 1146 (1992)

T.C. Memo. 1992-626.

Lea Boyd v. Commissioner.

United States Tax Court.

Filed October 26, 1992.

Attorney(s) appearing for the Case

Arthur H. Boelter, 1001 Fourth Ave. Plaza, Seattle, Wash., James L. Kennedy, Jr., and Keith A. Clouse, for the petitioner. Richard W. Kennedy, for the respondent.

Memorandum Opinion

COHEN, Judge:

Respondent determined a deficiency of $7,248.30 in petitioner's Federal income taxes for 1981. The petition was filed on July 1, 1985, but this case, along with others that are collectively identified as the "Harris-Winters" cases, was held in abeyance pending resolution of criminal proceedings against certain persons anticipated to be witnesses at trial of these cases. Cases within the Harris-Winters group were designated...

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