MARSHALL v. COMMISSIONER

Docket No. 17454-89.

63 T.C.M. 1976 (1992)

T.C. Memo. 1992-65

David W. Marshall and Margaret Cole Marshall v. Commissioner.

United States Tax Court.

Filed February 3, 1992.


Attorney(s) appearing for the Case

Leonard Leighton, 3003 N.W. Loop 410, San Antonio, Tex., for the petitioners. Derek B. Matta, for the respondent.


Memorandum Findings of Facts and Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' Federal income taxes of $2,851, $6,194, and $2,070, for the years 1984, 1985, and 1986, respectively. After concessions by both parties, the only issue for our decision is whether petitioner, David W. Marshall...

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