PYRON v. COMMISSIONER

Docket No. 13906-95.

73 T.C.M. 2581 (1997)

T.C. Memo. 1997-178

Stan Pyron and Ruth S. Pyron v. Commissioner.

United States Tax Court.

Filed April 14, 1997.


Attorney(s) appearing for the Case

Lee H. Brockett, Fullerton, Calif., for the petitioners. Joan Steele Dennett, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency of $156,964 in petitioners' 1990 Federal income tax.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

After concessions,1 the issues...

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