Mabry v. Commissioner

TED L. MABRY AND MARIE E. MABRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mabry v. Commissioner

Docket No. 35769-83.

United States Tax Court

T.C. Memo 1985-328; 1985 Tax Ct. Memo LEXIS 304; 50 T.C.M. (CCH) 336; T.C.M. (RIA) 85328;

July 3, 1985.

David L. Moore, for the petitioners.

Gerald W. Douglas, for the respondent.

KORNER

MEMORANDUM OPINION

"KORNER, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1978 and 1979 in the respective amounts of $2,932 and $3,572. A single issue is presented for our determination: whether the retirement…