Smithwick v. Commissioner

A. WAYNE AND ROSEANNE M. SMITHWICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smithwick v. Commissioner

Docket No. 1458-92

United States Tax Court

T.C. Memo 1993-582; 1993 Tax Ct. Memo LEXIS 598; 66 T.C.M. (CCH) 1545;

December 9, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: V. Jean Owens.

For respondent: T. Scot Simpson.

CLAPP

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1988 in the amount of $ 11,346.04. All Rule references are to the Tax Court Rules of…