Stewart v. Commissioner

JAMES W. STEWART and SUZAN B. STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Stewart v. Commissioner

Docket No. 15695-87

United States Tax Court

T.C. Memo 1989-365; 1989 Tax Ct. Memo LEXIS 364; 57 T.C.M. (CCH) 1052; T.C.M. (RIA) 89365;

July 25, 1989

James W. Stewart, pro se.

William D. Reese, for respondent.

SHIELDS

MEMORANDUM FINDINGS OF FACT AND OPINION

SHIELDS, Judge: By three separate notices of deficiency respondent determined deficiencies in petitioners' income tax of $ 1,972 in 1983, $ 3,484 in 1984, and $ 2,738 in 1985. After a concession the sole issue for decision is…