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KAECHELE v. COMMISSIONER

Docket Nos. 17880-90, 18090-90.

64 T.C.M. 459 (1992)

T.C. Memo. 1992-457

Sharon E. Kaechele v. Commissioner. David P. and Kathryn G. Kaechele v. Commissioner.

United States Tax Court.

Filed August 13, 1992.

Attorney(s) appearing for the Case

Sharon E. Kaechele, pro se in Docket No. 17880-90. David P. Kaechele, pro se in Docket No. 18090-90. Jeffrey L. Bassin, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined deficiencies against petitioner Sharon E. Kaechele in the amounts of $1,477, $4,053, and $5,249 for taxable years 1985, 1986, and 1987, respectively. Respondent determined a deficiency of $6,252.85 against David P. Kaechele for taxable year 1985. Deficiencies were also determined against petitioners David P. Kaechele and Kathyrn G. Kaechele for taxable years 1986 and 1987 in the...

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