Boyer v. Commissioner

JOHN R. BOYER AND GWENETH A. BOYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boyer v. Commissioner

Docket No. 13474-91

United States Tax Court

T.C. Memo 1994-267; 1994 Tax Ct. Memo LEXIS 272; 67 T.C.M. (CCH) 3080;

June 13, 1994, Filed

For petitioner: R. Bradley Oxford.

For respondent: Derek B. Matta.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: On April 9, 1991, respondent mailed a notice of deficiency to petitioners in which respondent determined a deficiency of $ 57,490 in petitioners' 1987 joint Federal income tax.

All section references are to the Internal…