WAYTS v. COMMISSIONER

Docket No. 8090-90.

63 T.C.M. 2032 (1992)

T.C. Memo. 1992-82

William H. and Carol A. Wayts v. Commissioner.

United States Tax Court.

Filed February 10, 1992.


Attorney(s) appearing for the Case

Micheal K. Shoumaker, 107 S. Main St., Sheridan, Wyo., for the petitioners. James Gehres, for the respondent.


Memorandum Opinion

PAJAK, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) (3) and Rules 180, 181, and 182. (Unless otherwise indicated, all section numbers refer to the Internal Revenue Code for the taxable years in issue, and all Rule numbers refer to the Tax Court Rules of Practice and Procedure.)

Respondent determined deficiencies in petitioners' 1986 and 1987 Federal income tax of $6,052 and $2,143, respectively...

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