PAUL v. COMMISSIONER

Docket No. 3281-02.

85 T.C.M. 1543 (2003)

T.C. Memo. 2003-185

Paul and Pauline D. Kessler v. Commissioner.

United States Tax Court.

Filed June 26, 2003.


Attorney(s) appearing for the Case

Paul and Pauline D. Kessler, pro sese.

James N. Beyer, for the respondent.


MEMORANDUM OPINION

RUWE, Judge.

This case was submitted fully stipulated. The stipulation of facts, the supplemental stipulation of facts, and the stipulation of settled issues are incorporated herein by this reference.

On November 9, 2001, respondent issued a notice of deficiency determining petitioners owed income tax deficiencies of $17,097, $17,283, and $11,267 for the taxable years 1991, 1992, and 1993, respectively. Additionally, respondent...

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