WHITE'S IOWA MANUAL LABOR INSTITUTE v. COMMISSIONER

Docket No. 14190-90.

66 T.C.M. 389 (1993)

T.C. Memo. 1993-364

White's Iowa Manual Labor Institute v. Commissioner.

United States Tax Court.

Filed August 18, 1993.


Attorney(s) appearing for the Case

Ronald L. Mountsier, for the petitioner.

Jeffrey A. Schlei, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Year                                        Deficiency

1986 ....................................     $31,759
1987 ....................................      20,426
1988 ....................................      29,410

After concessions, the only issue for decision is whether...

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