Hagen v. Commissioner

ED J. HAGEN AND MARTHA JO HAGEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HAGEN INVESTMENTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hagen v. Commissioner

Docket Nos. 7700-76; 8342-76

United States Tax Court

T.C. Memo 1989-473; 1989 Tax Ct. Memo LEXIS 473; 57 T.C.M. (CCH) 1489; T.C.M. (RIA) 89473;

August 31, 1989

Ed J. and Martha Jo Hagen, pro se in docket No. 7700-76.

Ed J. Hagen (an officer), for the petitioner in docket No. 8342-76.

James D. Thomas and Leroy D. Boyer , for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge:…