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KRAUSE v. COMMISSIONER

Docket Nos. 16425-86, 33231-86.

99 T.C. 132 (1992)

GARY E. KRAUSE, TAX MATTERS PARTNER, BARTON ENHANCED OIL PRODUCTION INCOME FUND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT R.A. HILDEBRAND AND DOROTHY A. HILDEBRAND WAHL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 29, 1992.

Attorney(s) appearing for the Case

Kenneth M. Barish, for petitioner at docket No. 16425-86.

Jeffrey P. Berg, for petitioners at docket No. 33231-86.

Stephen M. Miller, Marion S. Friedman, and Elizabeth Girafalco Chirich, for respondent.

SWIFT, Judge:

At docket No. 33231-86, with respect to petitioners Dorothy A. Hildebrand Wahl and R.A. Hildebrand, respondent determined deficiencies in Federal income tax, increased interest, and additions to tax for 1980, 1981, and 1982, as follows:

                       Petitioners at Docket No. 33231-86

Dorothy A. Hildebrand Wahl

                             Increased interest and additions to tax

             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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